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2007 (5) TMI 464

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....t. Shri Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Appeal 62/05 dated 26-7-2005 passed by the Commissioner of Central Excise (Appeals-II) Bangalore. 2. The short point in the appeal is whether they are entitled for the benefit of exemption from NCCD under GOI Notification No. 108/95 Central Exc....

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....Seventh Schedule shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, 1944 or any other law for the time being in force. (3)  The provisions of the Central Excise Act, 1944 and the Rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall as far as may be, apply in relation to ....

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....xcise Act and the rules made thereunder shall as far as may be apply; was/is payable on export of goods under bond. Such duties, inter alia include the following :- .............. .............. The National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section....