Case Details:
Particular | Details |
Case No. | Central Excise Appeal nos. 14 to 18 and 23 of 2017 |
Case Name | Hero Motocorp Ltd. v. Commissioner of Central Excise, Dehradun |
Court | Uttarakhand High Court |
Date of Judgement | 11-01-2018 |
Citation | GIG-CLS-0072 |
Issue- In the above case, petitioner was a manufacturer of motor cycles, which is the final product. The unit of the petitioner was located in the State of Uttarakhand and at an area, which entitled it to the benefit of exemption under Exemption Notification No. 50 of 2003 dated 10.06.2003. The final product, namely, the motor cycle produced by the petitioner was, however, also subject to the National Calamity Contingent Duty (in short NCCD), Education Cess (EC) and Secondary and Higher Education Cess (SHEC). The appellant availed of the benefit of the exemption provided under Notification No. 50 of 2003. It did not pay the NCCD, EC or SHEC, and cleared the final product. The Authorities issued show cause notices, in which NCCD, EC and SHEC were demanded along with interest and also penalty under Section 11AC of the Central Excise Act, 1944.
Held- It was held that the petitioner has deposited the entire amount of demand for the period April, 2013 to February, 2014 through PlA under protest. Impliedly, the petitioner has not accepted the contention regarding the demand and payment of NCCD, Education Cess and Secondary and Higher Education Cess.” Accordingly, the resultant position was that Hon’ble Court reject the case of the petitioner that the petitioner is entitled to claim the CENVAT Credit on the basic excise duty paid on the raw materials for payment of NCCD and the cesses.