https://www.taxtmi.com/caselaws?id=773241 National Calamity Contingent Duty was held not to be excluded merely because the goods enjoyed exemption from Central Excise duty under a notification; the exemption did not automatically extend to NCCD. However, the extended period of limitation could not be invoked because the relevant period involved conflicting views, departmental clarification, and an interpretational dispute rather than suppression or deliberate default. The demand was therefore time-barred, and the appeal succeeded on limitation notwithstanding the adverse finding on levy. en-us Wed, 18 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773241 National Calamity Contingent Duty was held not to be excluded merely because the goods enjoyed exemption from Central Excise duty under a notification; the exemption did not automatically extend to NCCD. However, the extended period of limitation could not be invoked because the relevant period involved conflicting views, departmental clarification, and an interpretational dispute rather than suppression or deliberate default. The demand was therefore time-barred, and the appeal succeeded on limitation notwithstanding the adverse finding on levy. Case-Laws Central Excise Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773241