Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 404 - CESTAT NEW DELHIAutomobile Cess - mounting of body on chassis supplied - Held that:- In terms of the Board's Circular No.11/88 dt.31.08.88 which has been issued after consulting the Ministry of Industry, there was no intention to charge Automobile Cess on the activity of the independent body builders and that when an independent body builder builds body on the chassis received by him made from chassis manufacturer and on which Automobile Chassis has been paid by the chassis manufacturer, the body builder would not be liable to pay the Cess. Based on this Circular, the Tribunal in the case of Harish Industries (1999 (10) TMI 203 - CEGAT, NEW DELHI) has held that an independent body builder building body on the chassis received from chassis manufacturers on which cess has been paid, would not be liable to pay Automobile Cess once again. In view of this we are prima facie view that appellant have strong prima facie case in their favour and, therefore, the requirement of pre-deposit of Automobile Cess demand, interest thereon and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted.
|