https://www.taxtmi.com/caselaws?id=30089 The Tribunal upheld the Commissioner (Appeals)' decision in two appeals, dismissing the Revenue's claims regarding non-payment of National Calamity Contingent Duty (NCCD) due to the revenue-neutral nature of the exercise and lack of merit in the appeals. Appeal E/619/05 involving M/s. Kulavi Tobacco Industry (KTI) saw the demand and penalty vacated as KTI could have offset NCCD on unbranded chewing tobacco (UCT) with Cenvat credit for branded chewing tobacco (BCT). Similarly, Appeal No. E/688/05, concerning M/s. Omega Traders, was dismissed for lack of additional grounds presented by the Revenue. en-us Wed, 05 Mar 2008 00:00:00 +0530 Thu, 07 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30089 The Tribunal upheld the Commissioner (Appeals)' decision in two appeals, dismissing the Revenue's claims regarding non-payment of National Calamity Contingent Duty (NCCD) due to the revenue-neutral nature of the exercise and lack of merit in the appeals. Appeal E/619/05 involving M/s. Kulavi Tobacco Industry (KTI) saw the demand and penalty vacated as KTI could have offset NCCD on unbranded chewing tobacco (UCT) with Cenvat credit for branded chewing tobacco (BCT). Similarly, Appeal No. E/688/05, concerning M/s. Omega Traders, was dismissed for lack of additional grounds presented by the Revenue. Case-Laws Central Excise Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30089