https://www.taxtmi.com/caselaws?id=331590 A cess demand on tractors was set aside because the adjudicating authority failed to examine the correct levy regime, including the effect of the amended order dated 12.11.1993 and the engine-capacity criterion exceeding 1800 CC. The record showed that the original power take-off based test was not properly applied and the taxability issue was not assessed on the relevant factual and legal basis. The matter was therefore remanded for fresh adjudication on all relevant facts and issues, while the limitation issue was left open. en-us Mon, 30 May 2016 00:00:00 +0530 Sat, 27 Aug 2016 13:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331590 A cess demand on tractors was set aside because the adjudicating authority failed to examine the correct levy regime, including the effect of the amended order dated 12.11.1993 and the engine-capacity criterion exceeding 1800 CC. The record showed that the original power take-off based test was not properly applied and the taxability issue was not assessed on the relevant factual and legal basis. The matter was therefore remanded for fresh adjudication on all relevant facts and issues, while the limitation issue was left open. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331590