Demand to pay NCCD after limitation period under Section 11AC not sustainable

Maheshwari Texturisers Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT find that the issue involved is of levy of NCCD in respect of Partially Oriented Yarn falling under Chapter 5402 consumed actively for the manufacture of Polyester Texturized Yarn. On the said issue, there are number of judgments as cited by the appellant and some of the judgments are in favor of the appellant. The issue involved is a neat question of law which involved interpretation of exemption provided in respect of NCCD. It is also a fact on record that appellant have declared their manufac...