https://www.taxtmi.com/caselaws?id=250454 An independent body builder who builds and mounts a body on a chassis already cleared on payment of automobile cess was found to have a strong prima facie case for interim relief. Relying on the Board circular and prior tribunal view, CESTAT held that automobile cess was not intended to be levied again on the body builder where cess had already been discharged on the chassis manufacturer's clearance. On that basis, pre-deposit of the cess demand, interest and penalty was waived and recovery was stayed pending disposal of the appeal. en-us Tue, 04 Mar 2014 00:00:00 +0530 Wed, 13 Aug 2014 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250454 An independent body builder who builds and mounts a body on a chassis already cleared on payment of automobile cess was found to have a strong prima facie case for interim relief. Relying on the Board circular and prior tribunal view, CESTAT held that automobile cess was not intended to be levied again on the body builder where cess had already been discharged on the chassis manufacturer's clearance. On that basis, pre-deposit of the cess demand, interest and penalty was waived and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250454