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2007 (11) TMI 207 - AT - Central ExciseComm (A) confirmed cess, interest & penalty on vehicles which were body built by appellant - In terms of the circular 41/88, it is clear that the cess is not to be levied or the chassis built by independent body builder as cess has already been paid on the chassis by manufacturer - clarification of the above circular has not been applied by the Commissioner and therefore, the confirmation of cess in the present case is not correct and the same is required to be set-aside including the penalty
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