2014 (1) TMI 957

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..... volved in this appeal is whether motor vehicle cess shall be payable by the appellant manufacturing body on the chassis supplied by ultimate manufacturer. According to the appellant, chassis is a motor vehicle and once chassis has suffered cess, there cannot be levy on the manufacturer done over the chassis. The assessee was guided by the Board Circular No. 41/88 dated 31.8.1988 which was followed .....

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..... e adjudication is correct. Revenue says that by the chapter note, implementation of Cess Rules equally follow the object of levy since Rule 2 (Automobile Cess Rules), 1984 support the Revenue's contention bringing motor vehicles to the purview of law which are referred in Industries (Development and Regulation) Act, 1951. 3. Heard both sides and perused the record. 4. When Section 9 of Industrie .....

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..... applications No. 1569/12 and No. 1575/12.The directed amount is in respect of both the applications taken together and failure to deposit shall cause dismissal of appeals connected to those applications. 7. In view of disposal of stay applications, Misc Applications No. 55571/13 and No. 55572/13 are disposed of accordingly. (Order dictated and pronounced in the open Court.)
Case laws, Decis .....

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