https://www.taxtmi.com/caselaws?id=264870 An independent body builder using chassis on which automobile cess had already been paid was treated, at the prima facie stage, as not liable to pay the cess again. The order applied a Board circular stating that automobile cess was intended for vehicle manufacturers and not for independent body builders where cess had already been paid on the chassis; it also noted that the circular remained in force and had been issued in consultation with the Administrative Ministry. Chapter Note 5 of Chapter 87 was not taken to displace that clarification at the stay stage, and a strong prima facie case was found. Pre-deposit was waived and recovery of cess, demand, interest and penalty was stayed. en-us Mon, 09 Feb 2015 00:00:00 +0530 Thu, 09 Feb 2017 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264870 An independent body builder using chassis on which automobile cess had already been paid was treated, at the prima facie stage, as not liable to pay the cess again. The order applied a Board circular stating that automobile cess was intended for vehicle manufacturers and not for independent body builders where cess had already been paid on the chassis; it also noted that the circular remained in force and had been issued in consultation with the Administrative Ministry. Chapter Note 5 of Chapter 87 was not taken to displace that clarification at the stay stage, and a strong prima facie case was found. Pre-deposit was waived and recovery of cess, demand, interest and penalty was stayed. Case-Laws Central Excise Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264870