https://www.taxtmi.com/caselaws?id=387006 The tribunal set aside the impugned order and allowed the appeal, ruling in favor of the Appellant. The tribunal held that the exemption from excise duty also applied to National Calamity Contingent Duty (NCCD), considering it a surcharge. The demand for NCCD on goods cleared for captive consumption and to 100% Export Oriented Unit (EOU) was deemed unsustainable based on previous judgments referenced by the Appellant's counsel. Consequential reliefs were granted to the Appellant, with the judgment pronounced on 26.06.2019. en-us Wed, 26 Jun 2019 00:00:00 +0530 Mon, 14 Oct 2019 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387006 The tribunal set aside the impugned order and allowed the appeal, ruling in favor of the Appellant. The tribunal held that the exemption from excise duty also applied to National Calamity Contingent Duty (NCCD), considering it a surcharge. The demand for NCCD on goods cleared for captive consumption and to 100% Export Oriented Unit (EOU) was deemed unsustainable based on previous judgments referenced by the Appellant's counsel. Consequential reliefs were granted to the Appellant, with the judgment pronounced on 26.06.2019. Case-Laws Central Excise Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387006