2019 (6) TMI 762

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..... 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. - Civil Appeal  Nos.1600-1605 of 2018 - - - Dated:- 30-4-2019 - Sanjay Kishan Kaul And Navin Sinha, JJ. For Appellant(s) Mr. S. Ganesh,Mr. Shrinivas Kotni, Mr. Mahesh Agarwal, Mr. Ankur Saigal, Mr. A .....

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..... the respondent-Department did seek to contend that the appellant has given up this plea before the High Court but on reading of the order we cannot come to such a conclusion as all that has been stated is that at the relevant stage of time view of the High Court was against the assessee which has been specifically reversed in Bajaj Auto Limited case (supra). 3. In view of the aforesaid, a .....

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