2018 (9) TMI 162

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....Ramesh Nair The issue involved in the present case is that whether the appellant is liable to pay National Calamity Contingent Duty (NCCD) when the goods are supplied to 100% EOU. 2. Sh. S. Suriyanarayan Ld. Counsel on behalf of the appellant at the outset submits that the issue has been considered by this Tribunal in the case of JBF Industries Ltd. Vs CCE Vapi 2009 (246) ELT 286 (Tri.-Ahmd.). H....

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....ly considered the submissions made by both the side and perused the records. We find that this Tribunal in the case of JBF Industries Ltd. (supra) considering with identical issue that whether clearances made to EOU will attract NCCD or otherwise has held that the NCCD is not leviable on the goods cleared to 100% EOU. The Tribunal order is reproduced below: "The appellant is engaged in the manufa....

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..../2008, dt. 3-2-08, by taking note of the precedent decisions, has held that NCCD is not leviable in respect of the goods cleared to other 100% EOU. As such, we find that the issue is settled in favour of the assessee. We, accordingly, set aside the demand of duty of Rs. 6,73,288/-. 3. Another demand of Rs. 10,39,624/- has been confirmed against the appellant as NCCD in respect of POY cleared to ....

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.... he submits that penalty of Rs. 5 lakhs reduced by Commissioner (Appeals) under the provisions of Rule 25 should be set aside in its totality. 4. We find force in the above contention of the learned advocate. The POY was being sent to job workers under proper documentation and there are no allegations of any mala fide on the part of the assessee. We have already set aside the duty confirmation o....