9911796707
TMI Blog2019 (8) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... of Certiorari or any other appropriate writ, direction or order, quashing and setting aside Order No.A/11368/2018 dated 5.7.2018 (Annexure-"J") passed by the CESTAT, Ahmedabad; (B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction thereby holding and declaring that POY produced and captively consumed within the factory of production by the Petitioner was not chargeable to National Calamity Contingency Duty; and be further pleased to restore OIA No.98/2009(Ahd-I) CE/ID/ Commr(A)/Ahd dated 27.5.2009 (Annexure-"H") with all consequential reliefs and benefits to the Petitioner; (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification was not applicable for National Calamity Contingent Duty (NCCD), which was a separate levy. An appeal preferred against above, was allowed by Commissioner (Appeals) on 21.5.2015, which order came to be accepted by the Revenue. Similarly, another order passed in subsequent proceedings on 26.6.2015 was also accepted by the Revenue. 3.3 On 1.9.2008, a separate show cause notice was issued for the period from October 2007 to February 2008 on the same ground that NCCD was not exempt on captively consumed yarns. On 31.12.2008, adjudication order was passed confirming the liability of NCCD. Appeal, against the above order, was allowed by Commissioner (Appeals) on 27.5.2009. This order was challenged by Revenue before the Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 81 (SC)] in which Education Cess [EC] and Higher Education Cess [HEC] paid by assesses availing area based exemption allowed by refund of duty paid. Further, in view of divergent views expressed by CESTAT and High Courts on such entitlement of assessee for refund of EC and HEC, it was held by the Apex Court that where whole of exercise duty or Service Tax was exempted, EC and HEC was not payable. As contended EC and HEC are surcharges. In the facts of the case on hand, it is submitted that levying of the basic excise duty is exempted qua the goods in question and surcharge is levied. Prima facie, question about National Calamity Contingent Duty is to be exempted on the ground of exemption of excise duty on POY or to be treated as surchar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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