https://www.taxtmi.com/caselaws?id=264870 The Tribunal held that the body builders were not liable to pay automobile cess on vehicles cleared by them if the chassis manufacturers had already paid the duty on the chassis at the time of clearance. Relying on a Board's Circular, the Tribunal emphasized that the intention behind the cess was to be realized from vehicle manufacturers, not body builders. Therefore, the Tribunal waived the requirement of pre-deposit, demand, interest, and penalty for the appeals, allowing the stay applications. 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 The Tribunal held that the body builders were not liable to pay automobile cess on vehicles cleared by them if the chassis manufacturers had already paid the duty on the chassis at the time of clearance. Relying on a Board's Circular, the Tribunal emphasized that the intention behind the cess was to be realized from vehicle manufacturers, not body builders. Therefore, the Tribunal waived the requirement of pre-deposit, demand, interest, and penalty for the appeals, allowing the stay applications. Case-Laws Central Excise Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264870