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TMI Blog2009 (2) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... itkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in the manufacture of POY, which was being supplied by them to other 100% EOU as also was being sent to their job workers for conversion into texturised yarn. 2. The dispute in the present appeal is in respect of the National Calamity Contingency Duty (hereinafter referred as NCCD). Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/-. 3. Another demand of Rs. 10,39,624/- has been confirmed against the appellant as NCCD in respect of POY cleared to their job workers. The appellant is not contesting the said demand, but submits that the non-payment of the same has occurred on account of the fact that the appellant was, prior to the period in question, paying NCCD on the final texturised yarn manufactured by their job w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and there are no allegations of any mala fide on the part of the assessee. We have already set aside the duty confirmation of Rs. 6,73,288/-. 5. Penalty of Rs. 5 lakhs and penalty of Rs. 25,000/- imposed on the General Manager, in these circumstances, are not warranted and accordingly set aside. 6. Both the appeals are disposed off in above terms. (Dictated & Pronounced in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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