No NCCD leviable on hydrocarbons for not being marketable
Last updated: 06 August 2021
Court :
CESTAT, Delhi
Brief :
In Commissioner, Central Excise and Service Tax, Large Taxpayer Unit, 3, NBCC Plaza, Pushp Vihar, Saket, New Delhi – 110017 v. M/s Gas Authority of India, GAIL Bhawan, 16, Bhikaji Cama Place, New Delhi EXCISE APPEAL NO. 55568 OF 2014, the Commissioner, Central Excise and Service Tax ('the Appellants') filed the current appeal before the CESTAT for challenging the Order-in-Original dated September, 14, 2014 dropping the demand of Rs. 3,03,36,274/- as National Calamity Contingent Duty ('NCCD') proposed in the six show cause notices issued to M/s Gas Authority of India, GAIL Bhawan ('the Respondents') alongside penalty and interest imposed by the Appellants.
Citation :
EXCISE APPEAL NO. 55568 OF 2014
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Bimal Jain
Published in GST
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