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TMI Blog2008 (4) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices were issued to the respondents herein on the ground that they were required to pay cess in terms of sub-section (1) of Section 9 of the Industries (Development and Regulations) Act, 1951. Ministry of Industries Order No. 662(E) dated 9-9-1985 on different models of tractors of horse power exceeding 25 manufactured and cleared from their factory for home consumption during the period 1-10-1991 to 28-2-1997. The notices were adjudicated by the Assistant Commissioner confirming the demand; his order was set aside by order dated 26-6-2000 by the Commissioner (Appeals) who held as under : 3. The impugned order and the submissions have been considered by me carefully. The dispute is whether the chassis/tractors manufactured by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct such enquiry so as to establish that the appellants are engaged in the manufacture of goods falling in the Scheduled Industry of Agriculture Machinery so as to attract levy of Cess under order No. 662(E) dated 9-9-85, as amended. The appellants should establish that the goods manufactured by them would fall in the category of other than Agriculture Machinery and in the category of Transport Machinery which are excluded from Agriculture Machinery. If they fall in the class of Agriculture Machinery, then Cess is leviable. The case may be decided afresh by the adjudicating authority after enquiring and establishing that the goods fall in the category of agricultural machinery and, if necessary, after hearing the appellants. With these dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the show cause notices and remand order dated 26-6-2000. The show cause notices proposes recovery of cess on the ground that respondents have not produced any evidence to show that the tractors on which the demand has been raised were not covered in the scheduled industry of agriculture and industrial machinery; the Commissioner (Appeals) has also clearly directed fresh decision by the adjudicating authority after enquiring and establishing that the goods fall in the category of agriculture machinery. There is no ground in the show cause notice for proposing recover cess on the ground that the tractors in question were covered by scheduled industry of transportation which was also covered by Standing Order 247(E). There is also no such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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