2025-VIL-943-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - National Calamity Contingent Duty (NCCD), Extended period of limitation, Bona fide belief – Demand of NCCD for the period from September 2009 to May 2011, on the ground that Notification No. 06/2006-CE dated 01.03.2006 exempted goods only from the duty of excise and not from the NCCD - Whether the NCCD is exempted when there is an exemption notification exempting the goods from Central Excise duty – HELD - As per the settled position, NCCD is not exempted merely because there is an exemption notification exempting goods from Central Excise duty. Therefore, as far as merit of the case is concerned, NCCD was not exempted merely because an exemption notification exempting goods from Central Excise duty was in existence - However, on the issue of limitation, during the relevant period, there were contradictory views and judgments on this issue, with one set of judgments holding that NCCD is covered within the ambit of exemption notifications, while another set of judgments held that NCCD is not exempted unless a specific notification for exemption is issued for NCCD. The Board had also issued certain clarifications due to the confusion in the field regarding the interpretation of whether NCCD is exempted or otherwise when there is only a notification exempting duty or Rule deferring payment of Central Excise duty under certain situations - The appellant had sufficient ground for interpretation and this cannot be held against them that they followed what they felt was suitable to them - Department did not have sufficient ground for invoking the extended period and since the entire demand is issued beyond the normal period, the demand cannot be sustained on the grounds of limitation - The impugned order is set aside and the appeal is allowed
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