TMI Blog2015 (6) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand and accordingly we upheld the demand. - penalty has also been imposed under Rule 173Q of Central Excise Rules, 1944 on the appellant - Decided partly in favour of assessee. - Appeal No. E/1387/05-MUM - Final Order No. A/468/2015-WZB/EB, - Dated:- 18-2-2015 - P K Jain, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Shri Vinay Jain, CA For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) ORDER Per: P K Jain: The issue involved in the present case is whether Cess would be applicable on the Tractors cleared by the appellant during the period of Jun 2001 to Dec 2001. 2. The appellant's contention is that in their sister company's case CESTAT vide order No. A/428-432/08/C- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took the Plea that demand is confirmed as automobile Cess and now in the present case contrary stand. 4. We have considered the rival submissions. 5. It is observed that both the Automobile Cess and Tractor Cess are leviable at the rate of 1/8% and both are covered by Section 9 of the IDRA Act, 1951. We also note that consequent to the decision of Hon'ble High Court of Himachal Pradesh in the case of Indo Farm Tractors Motors Ltd. (supra) position has been clarified by the Board vide circular No. 916/6/2010-CX dated 04/03/2010 as under: Subject: Leviability of cess on tractors under Tractor Cess Rules, 1992-reg. It has been brought to the notice of the Board that Hon'ble High Court of Himachal Pradesh in the case of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Ministry of Heavy Industry Public Enterprises has clarified that the Tractor Cess rules, 1992 were notified vide Notification No. S.O. 55(E) dated 19.01.1993 and these are still in existence. Further, cess at the rate of 1/8% ad valorem was levied vide Notification No. 662(E) dated 06.09.1985. Copies of the rules and the notifications are enclosed. 3. In view of above mentioned legal position, it is clarified that tractors are chargeable to tractor cess in terms of the Tractor Cess Rules, 1992 read with the IDRA Act, 1951. Necessary steps to collect the cess may be taken. In view of the said factual position we are of the view that appellant are liable to pay @18% even though in the demand notice it was proposed to be recovered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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