2019 (10) TMI 490

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....llant Sh. Deepak Kumar, Special Counsel for the Respondent ORDER RAMESH NAIR The issue involved in the present appeal in brief is that the Appellant has not paid National Calamity Contingent Duty on Polyster Filament Yarn during the period 01.06.2003 to 30.04.2004 cleared to 100% EOU and that cleared for captive consumption. They were issued show cause notice dated 30.06.2004 for recov....

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....on 5A of Central Excise Act is applicable to NCCD also since it is surcharge and hence in the nature of excise duty only. He relies upon judgment in case of Bajaj Auto Ltd. 2019 - TIOL - 127 - SC - CX, SRD Nutrients Pvt. Ltd. 2017 (355) ELT 481 (SC) and Banswara Syntex Ltd. 2017 (216) ELT 16 (RAJ.) 3. Per contra Sh. Deepak Kumar, Special Counsel appearing for the revenue submits that exemption ....