https://www.taxtmi.com/caselaws?id=4042 Cess was not leviable on vehicles body-built by an independent body builder where cess had already been paid on the chassis, because the applicable clarification required collection from the vehicle manufacturer and not again from the body builder. The demand was therefore unsustainable when the department failed to apply that clarification to the same chassis-based levy. Once the substantive cess demand failed, the connected penalty could not survive and was also liable to be set aside. en-us Mon, 12 Nov 2007 00:00:00 +0530 Sat, 17 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4042 Cess was not leviable on vehicles body-built by an independent body builder where cess had already been paid on the chassis, because the applicable clarification required collection from the vehicle manufacturer and not again from the body builder. The demand was therefore unsustainable when the department failed to apply that clarification to the same chassis-based levy. Once the substantive cess demand failed, the connected penalty could not survive and was also liable to be set aside. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4042