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2015 (10) TMI 135 - AT - Central ExciseWaiver of pre deposit - levy of Automobile Cess. - Exemption from payment of duty - Notification No. 63/95 - Held that:- In terms of the decision of the Hon’ble High Court of H.P. in the case of Indo Farm Tractors & Motors Ltd. (2007 (7) TMI 150 - HIGH COURT, HIMACHAL PRADESH), the fact that the excisable item is exempted from excise duty does not lead automatically to the exemption of cess. - On going through the expression “automobiles”, as appearing in sub item 5 of Item 7 in 1st Schedule to the Industries (Development and Regulation) Act, 1955, we find that the same reads as under: “Automobiles (motor cars, buses, trucks, motor cycles, scooters and the like)”, which indicates that all types of vehicles would get covered under the expression automobiles. - all the demands are within the period of limitation and the appellant has also not specifically pleaded any financial hardship and has not produced any evidentiary documents on record to that effect. As such, we are of the view that the appellant should be directed to deposit the entire amount of dues involved in all the four stay petitions - Partial stay granted.
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