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Mahindra & Mahindra Ltd. Versus Commissioner of Central Excise

2016 (8) TMI 974 - CESTAT NEW DELHI

Demand - 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 A .....

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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 - Excise Appeal No. 1454 of 2008 - FINAL ORDER NO. 51942 /2016 - Dated:- 30-5-201 .....

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manufacture of agriculture tractors, in respect of which the lower authorities have confirmed the demand of Cess leviable under Automobile Cess Rules, 1984. 2. The appellants grievance is that tractor would not attract Central Excise duty leviable u .....

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agrees that Tractor are liable to Cess under the Tractor Cess Rules, 1992. 3. The only grievance of the appellant is that even than tractor which are below 1800 CC engine capacity would not attract Cess. He draws our attention to order dated 6.9.1985 .....

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to them but rate of duty applied by the adjudicating authority is by adopting the said order dated 6.9.1985. The said order was subsequently amended vide another order dated 12.11.1993 wherein the words and figures Tractors of tractor of power take o .....

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