2009 (1) TMI 150

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..... he Respondent. [Order per : B.S.V. Murthy, Member (T)].- These two appeals have been filed against the demand for NCCD on POY consumed captively holding that exemption under Notification No. 67/95, dt. 16-3-1995 is not applicable and imposing penalty on the appellant-company and the Director Shri Manoj Agarwal. 2. None appeared for the appellants. We have heard ld. DR Shri R.S.S arova and have g .....

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..... in respect of the goods specified in the 7th Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules as the case may be. He submits that in view of the above position, the appellants are eligible for exemption from NCCD in respect of captive consumption. 3. We find that the provisions of Section 136(3) cited above and Sect .....

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