9911796707
TMI Blog1992 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants are engaged in the manufacture of tractors falling under Chapter Heading 8701.00 of the Schedule to the Central Excise Tariff Act, 1985 and were paying Cess on the assessable value on which excise duty was paid and the department served a show-cause notice dated 2-9-1988 alleging short levy to the tune of Rs. 1,93,116 for the period April, 1986 July, 1987 on the grounds that Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal. 2. On behalf of the appellants, the learned Consultant, Shri P.S. Bedi appeared before us. He stated that the matter was fully covered in the appellants favour by the Tribunal s decision in the case of Tata Engineering and Locomotive Company Limited v. Collector of Central Excise, Patna 1988 (35) E.L.T. 410 wherein it had been held that the valuation for the purpose of levy of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Patna, it has been held that on a combined reading of Section 9 of I.D.R. Act, together with Rule 3 of Automobile Cess Rules, it follows that the valuation for the purpose of the Central Excises and Salt Act, and, therefore, for the purpose of calculating Cess the Central Excise duty and Sales Tax is leviable and included in the wholesale cash price should be deducted. Para Nos. 10 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d expressions used herein and not defined but defined in the Central Excises and Salt Act, 1944 (1 of 1944) or the rules made thereunder, shall have the meaning respectively assigned to them in that Act or the Rules. It is, therefore, clear from a reading of Section 9 of IDR Act, Rules 2(f), 3 of Automobile Cess Rules and Section 4 of Central Excises and Salt Act, 1944 that the collection of Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculating Cess. In this view, we hold that for the purpose of calculating Cess, the Central Excise duty and Sales-tax, if leviable and included in wholesale cash price should be deducted. As a result, the appellants pleas are accepted. In view of this finding, we need not go into other case law cited as the said judgments are not relevant to the present issue. We have referred to the cases Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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