TMI Blog2015 (10) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of IDR Act, 1951, under which the notification levying the cess has been issued, provides that the rate of cess shall not, in any case, exceed two annas per cent of the value of the goods and if the cess is levied in line with the Central Excise Tariff Act, 1985, the same would exceed the maximum rate of 1/8th per cent prescribed in the IDR Act and therefore, the cess may continue to be levied and collected on the vehicles in the condition they are cleared from the premises of the manufacturers and no cess should be levied again in case the body on the chassis is built by an independent body builders on the cess paid chassis. - prima facie view that notwithstanding the introduction of Chapter Note-5 of Chapter 87 w.e.f. 2005, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory. It is on this basis that the Addl. Commissioner by two separate orders has confirmed demands of ₹ 18,83,391/- and ₹ 38,02,908/- against the appellant along with interest . On appeals being filed to the Commissioner (Appeals) against these two orders of the Addl. Commissioner, the Commissioner (Appeals)vide order-in-appeal dated 8.7.2014 has upheld the Addl. Commissioner's order against which these appeals along with stay applications have been filed. 2. Heard both the sides. 3. Shri Gagan Kohli, Advocate, ld. Counsel for the appellant relying upon the Tribunal's order in the cases of Tata Motors Ltd. reported in 2014 (310) ELT 153 (Tribunal-Mumbai) , S.M. Kannappa Automobiles P.Ltd. Vs. CCE, Bangalore reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 87 has not been considered, He, therefore, pleaded that this is not a case for waiver. 5. We have considered the submissions from both the sides and perused the records. 6. We find that the Tribunal's judgement in the case of S.M. Kannappa Automobiles P.Ltd. (supra) is based on the Board's Circular no.41/88 dated 31.08.88, wherein it has been clarified that the matter had been referred to the Administrative Ministry, who have intimated that the intention behind the notification levying the automobile cess is to realize such levy from the vehicle manufacturers and not from the body builders, that the provisions of IDR Act, 1951, under which the notification levying the cess has been issued, provides that the rate of ces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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