https://www.taxtmi.com/caselaws?id=460032 CESTAT Chandigarh held that appellants claiming exemption under Notification No. 50/2003-CE dated 10.6.2003 are not liable to pay NCCD, Education Cess, and Senior Higher Education Cess. Following SC precedent in Bajaj Auto Limited case, the tribunal ruled that when excise duty is exempted, NCCD levied as excise duty cannot have different character and must receive same exemption benefit. The exemption notification covers whole duty of excise including additional duties. All demands against appellants were set aside and appeal was allowed. en-us Tue, 03 Sep 2019 00:00:00 +0530 Wed, 08 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460032 CESTAT Chandigarh held that appellants claiming exemption under Notification No. 50/2003-CE dated 10.6.2003 are not liable to pay NCCD, Education Cess, and Senior Higher Education Cess. Following SC precedent in Bajaj Auto Limited case, the tribunal ruled that when excise duty is exempted, NCCD levied as excise duty cannot have different character and must receive same exemption benefit. The exemption notification covers whole duty of excise including additional duties. All demands against appellants were set aside and appeal was allowed. Case-Laws Central Excise Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460032