2009 (1) TMI 150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri R.S. Sarova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)].- These two appeals have been filed against the demand for NCCD on POY consumed captively holding that exemption under Notification No. 67/95, dt. 16-3-1995 is not applicable and imposing penalty on the appellant-company and the Director Shri Manoj Agarwal. 2. None appeared for the appellants. We have....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of the NCCD leviable under this Section in respect of the goods specified in the 7th Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules as the case may be. He submits that in view of the above position, the appellants are eligible for exemption from NCCD in respect of captive consumption. 3. We find that the provis....