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2014 (1) TMI 957 - CESTAT NEW DELHILeviability of cess on manufacture - Waiver of Pre-deposit - Whether motor vehicle cess shall be payable by the appellant manufacturing body on the chassis supplied by ultimate manufacturer – Held that:- Section 9 of Industries (Development and Regulation) Act 1951, makes clear that cess is a levy on manufacture of 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.
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