2019 (6) TMI 762 - SC - Central Excise

Liability of National Calamity Contingent Duty (NCCD) - benefit of exemption notification - HELD THAT -The issue is decided in the case of BAJAJ AUTO LIMITED VERSUS UNION OF INDIA OTHERS 2019 (3) TMI 1427 - SUPREME COURT where it was held that the NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification - appeal allowed - decided in favor of appellant.

Summary

Issues: Liability to pay National Calamity Contingent Duty (NCCD) and applicability of exemption notification.

In the judgment, the Supreme Court addressed the issue of the liability of the assessee to pay National Calamity Contingent Duty (NCCD). The Court noted that the legal position regarding NCCD had been settled in a previous decision titled Bajaj Auto Limited Vs. Union of India, where it was held that NCCD is in the nature of excise duty and entitled to the benefit of the exemption notification. The Court clarified that the appellant had not given up this plea before the High Court, as contended by the respondent-Department. The Court emphasized that the High Court's view against the assessee had been specifically reversed in the Bajaj Auto Limited case. Consequently, the Court held that all the appeals should be allowed in terms of the judgment in the Bajaj Auto Limited case.

Regarding the financial aspect, the Court mentioned that an interim stay had been granted in respect of the penalty amount as per an interim order dated 19.03.2018. It was noted that the other amounts had been deposited as required. Therefore, the Court ordered that the amount paid to the Department should be refunded back within a maximum period of two months from the receipt of the order. Finally, the Court concluded by stating that the appeals were allowed in accordance with the aforementioned decisions and orders.