https://www.taxtmi.com/caselaws?id=424584 The Appellate Tribunal CESTAT Ahmedabad allowed the appellant's appeal concerning the levy of National Calamity Contingent Duty (NCCD) on Partially Oriented Yarn (POY) used for manufacturing Polyester Texturised Yarn. The Tribunal found the demand for NCCD on POY to be time-barred due to the show cause notice being issued beyond one year, making the demand unsustainable under Section 11AC's proviso. The appeal was allowed solely on limitation grounds, with the Tribunal emphasizing the appellant's compliance with disclosure requirements and regular filings, ultimately setting aside the impugned order. en-us Mon, 04 Jul 2022 00:00:00 +0530 Tue, 05 Jul 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424584 The Appellate Tribunal CESTAT Ahmedabad allowed the appellant's appeal concerning the levy of National Calamity Contingent Duty (NCCD) on Partially Oriented Yarn (POY) used for manufacturing Polyester Texturised Yarn. The Tribunal found the demand for NCCD on POY to be time-barred due to the show cause notice being issued beyond one year, making the demand unsustainable under Section 11AC's proviso. The appeal was allowed solely on limitation grounds, with the Tribunal emphasizing the appellant's compliance with disclosure requirements and regular filings, ultimately setting aside the impugned order. Case-Laws Central Excise Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424584