2010 (1) TMI 1002
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.... Respondent. ORDER In this case NCCD has been demanded in respect of clearance of partially oriented yarn for captive consumption to 100% EOU. The learned advocate submits that the issue is squarely covered by the decision of the Tribunal in the case of M/s. Modern Petrofils Ltd., vide Order No. A/2689/WZB/AHD/08 dated 3-12-2008, Tatra Trucks India Ltd. v. CCE, Chennai reported in 2008 (227) E.L....
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.... such cases NCCD is payable. 2. We have considered the submissions made by both the sides. As rightly pointed out by the learned advocate for the appellants, the two decisions wherein this Tribunal had taken a view that NCCD is payable were rendered because the other decisions holding a contra view were not brought to the notice at the time of hearing. Therefore, he submits that they are to be tr....