2015 (10) TMI 2335 - AT - Central Excise

Demand of National Calamity Contingent Duty (NCCD) - captive consumption - Held that - Tribunal in the appellants own case for the earlier period 2015 (6) TMI 45 - CESTAT AHMEDABAD , set-aside the demand. - Following the same - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal filed by the appellant regarding the demand of National Calamity Contingent Duty (NCCD) for the period of January 2006 to March 2006. The appellants were engaged in the manufacture of various yarns and used Polyester Partially Oriented Filament Yarn (POY) for captive consumption. The Tribunal set aside the demand based on a previous order in the appellant's own case.