https://www.taxtmi.com/caselaws?id=33629 Partially oriented yarn used captively within the factory for further manufacture was treated as not eligible for exemption from National Calamity Contingent Duty under Notification No. 67/95-C.E., because the notification expressly covered exemption for goods used in relation to AED (GSI) and did not expressly extend that benefit to NCCD, even though the charging provisions were treated as pari materia. The duty demand was therefore sustained. On penalty, the interpretational nature of the dispute and the absence of intent to evade duty led to deletion of the penalty. en-us Wed, 07 Jan 2009 00:00:00 +0530 Sat, 30 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33629 Partially oriented yarn used captively within the factory for further manufacture was treated as not eligible for exemption from National Calamity Contingent Duty under Notification No. 67/95-C.E., because the notification expressly covered exemption for goods used in relation to AED (GSI) and did not expressly extend that benefit to NCCD, even though the charging provisions were treated as pari materia. The duty demand was therefore sustained. On penalty, the interpretational nature of the dispute and the absence of intent to evade duty led to deletion of the penalty. Case-Laws Central Excise Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33629