2014 (1) TMI 957

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..... goods by schedules industries - Motor vehicle is within that ambit - Central Excise authorities are tax administrators for the levy of cess - manufacturing was done by the appellant belonging to scheduled industry – Thus, the appellant is directed to deposit Rs. 15 as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.1249/2012, .....

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..... nd the provisions of Industries (Development Regulation) Act, 1951.He submits that when circular was binding all along, there shall not be levy of cess on body built 2. Revenue s argument is that the Chapter Note 4 incorporated to Chapter 87 says that chassis undergoing manufacture to give rise to motor vehicle by body building shall make the body building liable to the levy of cess. There can .....

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..... is within that ambit. Central Excise authorities are tax administrators for the levy of cess. Without prejudice to the ground of appeal of the assessee, the change to levy of cess shall be elaborately heard in the course of regular hearing. 5. Prima facie, it appears that without calling for pre-deposit, Revenue shall be prejudiced.Therefore, keeping in view the scheme and object of the levy its .....

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