https://www.taxtmi.com/caselaws?id=381685 The Supreme Court addressed the liability of the assessee to pay National Calamity Contingent Duty (NCCD) and the applicability of an exemption notification. Referring to a previous decision, the Court confirmed that NCCD is akin to excise duty and falls under the exemption notification. It clarified that the appellant had not abandoned this argument before the High Court. The Court overturned the High Court's decision against the assessee, directing all appeals to be allowed based on the precedent. Additionally, the Court ordered the refund of the penalty amount, noting compliance with deposit requirements. en-us Tue, 30 Apr 2019 00:00:00 +0530 Thu, 29 Aug 2019 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381685 The Supreme Court addressed the liability of the assessee to pay National Calamity Contingent Duty (NCCD) and the applicability of an exemption notification. Referring to a previous decision, the Court confirmed that NCCD is akin to excise duty and falls under the exemption notification. It clarified that the appellant had not abandoned this argument before the High Court. The Court overturned the High Court's decision against the assessee, directing all appeals to be allowed based on the precedent. Additionally, the Court ordered the refund of the penalty amount, noting compliance with deposit requirements. Case-Laws Central Excise Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381685