https://www.taxtmi.com/caselaws?id=264860 The Tribunal ruled in favor of the respondent, upholding the imposition of automobile cess on defense vehicles manufactured by the appellant. The decision was based on the interpretation of the term "automobiles" under the Industries (Development and Regulation) Act, 1955, which was found to encompass various types of vehicles, including defense vehicles. The Tribunal also noted that the appellant failed to demonstrate financial hardship or provide evidence to support such a claim, directing them to deposit the entire amount of dues within a specified period to stay recovery during the appeal period. en-us Tue, 10 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264860 The Tribunal ruled in favor of the respondent, upholding the imposition of automobile cess on defense vehicles manufactured by the appellant. The decision was based on the interpretation of the term "automobiles" under the Industries (Development and Regulation) Act, 1955, which was found to encompass various types of vehicles, including defense vehicles. The Tribunal also noted that the appellant failed to demonstrate financial hardship or provide evidence to support such a claim, directing them to deposit the entire amount of dues within a specified period to stay recovery during the appeal period. Case-Laws Central Excise Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264860