1992 (4) TMI 156

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....r the Respondents. [Order per : P.K. Kapoor, Member (T)]. -  The appellants are engaged in the manufacture of tractors falling under Chapter Heading 8701.00 of the Schedule to the Central Excise Tariff Act, 1985 and were paying Cess on the assessable value on which excise duty was paid and the department served a show-cause notice dated 2-9-1988 alleging short levy to the tune of Rs. 1,....

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....ved from the said order, the appellants have come up in appeal before the Tribunal. 2. On behalf of the appellants, the learned Consultant, Shri P.S. Bedi appeared before us. He stated that the matter was fully covered in the appellants favour by the Tribunal's decision in the case of Tata Engineering and Locomotive Company Limited v. Collector of Central Excise, Patna 1988 (35) E.L.T. 410 wher....

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.... the case of Tata Engineering and Locomotive Co. v. Collector of Central Excise, Patna, it has been held that on a combined reading of Section 9 of I.D.R. Act, together with Rule 3 of Automobile Cess Rules, it follows that the valuation for the purpose of the Central Excises and Salt Act, and, therefore, for the purpose of calculating Cess the Central Excise duty and Sales Tax is leviable and incl....

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....h Rule 2(f) of the Automobile Cess Rules which lays down that 'words and expressions used herein and not defined but defined in the Central Excises and Salt Act, 1944 (1 of 1944) or the rules made thereunder, shall have the meaning respectively assigned to them in that Act or the Rules. It is, therefore, clear from a reading of Section 9 of IDR Act, Rules 2(f), 3 of Automobile Cess Rules and Secti....