- (1.) All the appeals pertain to the liability of the assessee to pay National Calamity Contingent Duty (for short "˜NCCD "™). This issue was pending consideration before this Court when these appeals were filed and subsequently the legal position stands settled by the decision of this Court in Civil Appeal No.3239 of 2019 titled as Bajaj Auto Limited Vs. Union of India decided on 27.03.2019 opining that the NCCD is in the nature by of excise duty and is, thus, entitled to the benefit of the exemption notification.
(2.) Learned counsel for the respondent- Department did seek to contend that the appellant has given up this plea before the High Court but on reading of the order we cannot come to such a conclusion as all that has been stated is that at the relevant stage of time view of the High Court was against the assessee which has been specifically reversed in Bajaj Auto Limited case (supra).
(3.) In view of the aforesaid, all the appeals are liable to be allowed in terms of the Judgment in Bajaj Auto Limited "™s case (supra). We order accordingly.;