2019 (10) TMI 490

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..... xcise duty would be applicable to NCCD also as the same is surcharge. The demand of NCCD on goods cleared for captive consumption and to 100% EOU is not sustainable - appeal allowed - decided in favor of appellant. - Excise Appeal No. 1295 of 2009 - A/11028/2019 - Dated:- 26-6-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU .....

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..... entral Excise Rules, 2002. He also relies upon judgments in case of Filatex India Ltd. 2014 (302) ELT 446 (TRI), JBF Industries Ltd. 2009 (246) ELT 286 (TRI), Modern Petrofils 2009 TIOL 515 CESTAT AHM and Tata Trucks India Ltd. 2008 (227) ELT 269. He further submits that the clearances to EOU are exempted by virtue of Notification No. 22/2003 CE dated 01.03.2003. In respect of clearance .....

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..... 4. Heard both sides and perused the records. We find that the issue is no more res-integra in the light of judgments cited by the Ld. Counsel for the Appellant. The Hon ble Apex Court in case of M/s Bajaj Auto Ltd. 2019 TIOL 127 SC CX has held that exemption of excise duty would be applicable to NCCD also as the same is surcharge. Further in the light of judgments cited supra by the Ld. C .....

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