2000 (9) TMI 338

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..... ade, JDR, for the Appellant. Shri J.H. Kurkure, Consultant, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The common consideration in these six appeals is the value at which cess leviable under the Paper and Paper Board Cess Rules, 1981, should be levied on the paper manufactured by the respondent. In the order impugned in the appeal, the Commissioner (Appeals) has held that .....

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..... he value of the goods. That definition, it says, does not apply to valuation of goods for purpose of computation of cess under a notification under which automobile cess was levied. It said that what is relevant is Rule 3 of Automobile Cess Rules which states that the provision of Central Excises & Salt Act will apply in relation to the levy and collection of the cess. 4. The only difference .....

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