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    <title>2020 (4) TMI 179 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the petition, quashing and setting aside the CESTAT order dated 5.7.2018, thereby granting relief to the petitioner in the dispute over National Calamity Contingent Duty exemption for captively consumed yarns used in manufacturing final products within the factory. The Court held that the Supreme Court&#039;s decision on the levy of NCCD in relation to excise duty exemptions governed the case, rejecting the respondent&#039;s argument for an alternative remedy.</description>
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      <description>The High Court allowed the petition, quashing and setting aside the CESTAT order dated 5.7.2018, thereby granting relief to the petitioner in the dispute over National Calamity Contingent Duty exemption for captively consumed yarns used in manufacturing final products within the factory. The Court held that the Supreme Court&#039;s decision on the levy of NCCD in relation to excise duty exemptions governed the case, rejecting the respondent&#039;s argument for an alternative remedy.</description>
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