2006 (6) TMI 330

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..... e Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are engaged for the manufacture of bus bodies. They have been demanded 1/8% of the value of goods cleared under the provisions of Industries Development and Regulation Act, 1951. This Cess is available when the vehicle is manufactured and cleared from a factory. The appellants contended that they are not manufactures of vehic .....

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..... the Revenue. We are satisfied with the Board's Circular applied in the present case. Therefore, the stay application is allowed unconditionally by granting waiver of pre-deposit of the disputed amounts and staying its recovery till the disposal of the appeal. The appeal to come up for final hearing in its turn. (Dictated and pronounced in the open court)
Case laws, Decisions, Judgements, Orde .....

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