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TMI Blog2010 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... following two questions :- (1) Whether in the facts and circumstances of the case the learned CESTAT was right in law in holding that National Calamity Contingent Duty (NCCD) is not leviable in respect of goods (Polyester Filament Yarn) clearance to 100% EOU? (2) Whether in the facts and circumstances of the case the learned CESTAT was right in law in setting aside the order of penalty imposed on the respondent assessee? 2. Vide order dated 14th October, 2010, this Court had issued notice in the matter, in response to which, Mr. Paresh Dave, learned advocate appears on behalf of the respondent. 3. At the outset, Mr. Paresh Dave, learned advocate has raised a preliminary objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee which culminated into an order passed by the adjudicating authority directing recovery of NCCD amounting to Rs. 6,73,288/-. Being aggrieved, the assessee carried the matter in appeal before the Commissioner (Appeals) who upheld the demand. The assessee succeeded in its appeal before the Tribunal. 6. A perusal of the order of the Commissioner (Appeals) indicates that the issue involved in the present case pertains to the applicability of Circular No. 641/32/2002-CX., dated 26th June, 2002 whereby goods exported under bond have been exempted under levy to NCCD. 7. The Supreme Court in the case of Navin Chemicals Mfg. & Trading Co. Ltd. v. Collector of Customs, 1993 (68) E.L.T. 3 (S.C.) has held that a dispute as to classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tt. Collector of Central Excise v. National Tobbaco of India Ltd., AIR 1972 SC 2563 as embracing within it the process of assessment and also imposition of tax. The term 'levy' appears to be wider in it's import than the term 'assessment'. It may include with "imposition" of tax as well as 'assessment'. 23. Considered on the above backdrops, the question of determination of status of the subject Unit will be one of the steps in the process of assessment. This exercise would be an exercise; which can be said to be part of the assessment. In this view of the matter, in our view, the dispute involved in the appeal and the substance thereof is : what should be rate of duty on the goods cleared to the Domestic Tariff Area (D.T.A.). We have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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