2025 (8) TMI 643

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....to pay Central Excise Duty and National Calamity Contingency Duty (hereinafter referred to as NCCD) levied under Sub-Section 1 of Section 136 of the Finance Act, 2001. 2. The Appellants were paying both the above stated duties for the period from 01.07.2017 to 03.03.2021 at the rate of 05% Basic Excise Duty and 10% of NCCD ad-valorem on the basis of price actually paid for transaction. On examination of the books of record by the Officers of the Revenue it appeared to Revenue that valuation adopted by the Appellant for payment of both BED & NCCD was based on Section 4 of the Central Excise Act 1944 whereas the Appellant was required to pay the said duties at said rate on the basis of the value arrived at after seeking abatement from M.R.....

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.... (d) The said omission to make changes in Notification No. 49/2008-CX.,(N.T.) from reference to the First Schedule to Central Excise Tariff Act, 1985 to Fourth Schedule to Central Excise Act 1944 has resulted in Notification No. 49/2008-CX.,(N.T.) loosing authority of law. Since the said notification was provided for abatement and application of Section 4A of the Central Excise Act, 1944, w.e.f. 01.07.2017 MRP based valuation provided by the said Section 4A did not continue. Therefore, the assessment was to be done by following provisions of Section 4 of the Central Excise Act, 1944. (e) Through Notification No.01/2022-C.E.(N.T.) dated 01.02.2022 abatement was provided and therefore, the goods manufactured by the Appellant did no....

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....cise Act was applicable for valuation for assessment of BED and NCCD since Valuation Rules were issued under Section 4 of the Central Excise Act, 1944. 5. Learned Counsel for Appellant further reiterates their arguments before the Original Authority and submitted that through The Taxation Law (Amendment) Act, 2017 Fourth Schedule was added to Central Excise Act, 1944 and all the references that were in various Notifications and Rules to Central Excise Tariff Act, 1985 were made to said Fourth Schedule to Central Excise Act, 1944, in respect of series of Notifications through Notification No.17/2017-CE dated 30.06.2017. He submitted that in about 10 notifications issued from 2006 to 2015 amendments were made for the words having reference....

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....uty but dispute is regarding valuation to be adopted by the Appellant to arrive at assessable value. The contention of the Revenue is that the goods under question are covered by the provision of Section 4A of the Central Excise Act and abatement was provided under Notification No.49/2008-CE(NT) dated 24.12.2008 issued under Section 4A was applicable even after 01.07.2017 till issue of Notification No.01/2022-CE (NT) dated 01.02.2022. The contention of the Appellant is that the said Notification No. 49/2008-CX.,(N.T.) is making reference to Central Excise Tariff Act, 1985 and Central Excise Tariff Act, 1985 was repealed through Section 174 of CGST Act, 2017 and therefore the said Notification No.49/2008-CE(NT) did not continue to have autho....