TMI Blog1994 (8) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Lajja Ram, Member, (T)]. In this appeal filed by M/s. Ashok Leyland Limited, Madras, the matter relates to the valuation for payment of automobile cess under Section 9(1) of the Industries (Development and Regulation) Act, 1951 (hereinafter referred to as the I.D.R. Act . The assessee were paying the cess on the motor vehicles cleared by them on the assessable value declared by them to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such rate shall in any case exceed two annas per cent of the value of the goods. Explanation : In this sub-section, the expression value in relation to any goods small be deemed to be the wholesale cash price for which such goods of the like kind and quality are sold or are capable of being sold for delivery at the place of manufacture and at the time of their removal there from, without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 410 (Tribunal). Paras 10 and 11 from that order are extracted below :- 10. We carefully perused all the judgments which have been cited to show that deduction of trade discount and of the amount of duty paid are allowed for the purpose of arriving at assessable value for the purposes of levy of Central Excise duty. Under the old Section 4 and under the new section several other deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Salt Act, 1944 that the collection of Cess should be on the same value as the collection of Central Excise duty. Besides Section 9 of IDR Act provides for the deduction of trade discount and the amount of duty then payable. We do not accept the arguments of the JCDR that the word duty appearing in these lines is to be read as Cess . When the section mentioned duty, there is no basis on which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant to the present issue. We have referred to the cases which have a bearing on the question. 5. This decision has been followed by the Tribunal in the case of Escorts Limited v. Collector of Central Excise, reported at 1993 (67) E.L.T. 157 (Tribunal). 6. Following the above decisions, we allow the appeal, with consequential relief to the appellant, if any, and if otherwise admissible under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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