https://www.taxtmi.com/caselaws?id=260811 Tractor cess was held leviable on tractors cleared during the relevant period because the levy flowed from the Industries (Development and Regulation) Act, 1951 and the Tractor Cess Rules, 1992, and the applicable schedule specifically covered tractors; the demand was sustained. The penalty imposed under Rule 173Q of the Central Excise Rules, 1944 was not maintained on the facts, so the penal consequence was set aside. The result was a partly allowed appeal. en-us Wed, 18 Feb 2015 00:00:00 +0530 Sat, 01 Aug 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260811 Tractor cess was held leviable on tractors cleared during the relevant period because the levy flowed from the Industries (Development and Regulation) Act, 1951 and the Tractor Cess Rules, 1992, and the applicable schedule specifically covered tractors; the demand was sustained. The penalty imposed under Rule 173Q of the Central Excise Rules, 1944 was not maintained on the facts, so the penal consequence was set aside. The result was a partly allowed appeal. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260811