1994 (8) TMI 255

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....t. C.G. Lal, SDR, for the Respondent. [Order per : Lajja Ram, Member, (T)].  In this appeal filed by M/s. Ashok Leyland Limited, Madras, the matter relates to the valuation for payment of automobile cess under Section 9(1) of the Industries (Development and Regulation) Act, 1951 (hereinafter referred to as the "I.D.R. Act'. The assessee were paying the cess on the motor vehicles cleared....

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....ifferent goods or different classes of goods : Provided that no such rate shall in any case exceed two annas per cent of the value of the goods. Explanation : In this sub-section, the expression "value" in relation to any goods small be deemed to be the wholesale cash price for which such goods of the like kind and quality are sold or are capable of being sold for delivery at the place of ma....

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....Engineering and Locomotive Company Limited v. CCE, Patna reported at 1988 (35) E.L.T. 410 (Tribunal). Paras 10 and 11 from that order are extracted below :- "10. We carefully perused all the judgments which have been cited to show that deduction of trade discount and of the amount of duty paid are allowed for the purpose of arriving at assessable value for the purposes of levy of Central Excise....

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.... Rules 2(f), 3 of Automobile Cess Rules and Section 4 of the Central Excises and Salt Act, 1944 that the collection of Cess should be on the same value as the collection of Central Excise duty. Besides Section 9 of IDR Act provides for the deduction of trade discount and the amount of duty then payable. We do not accept the arguments of the JCDR that the word "duty" appearing in these lines is to ....