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2016 (8) TMI 974 - AT - Central ExciseDemand - Cess leviable under Automobile Cess Rules, 1984 - manufacture of agriculture tractors - Held that:- contentions raised by the appellant do not stand properly considered by the adjudicating authority and the demand stand confirmed under the Automobile Cess Rules, which according to Hon’ble Himachal Pradesh High Court’s order in the case of Indo Farm Tractors & Motors Ltd. vs. Union of India [2007 (7) TMI 150 - HIGH COURT, HIMACHAL PRADESH ] are not applicable to tractors and subsequently amended notification and the fact that appellants engine are less than 1800 CC has not been considered by the adjudicating authority. - Appeal allowed by way of remand
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