2001 (10) TMI 955

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....lant. Shri A.K. Mondal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants are engaged in the manufacture of motor vehicles and its parts and accessories. The short point involved in the present appeal is as to whether during the period in question i.e. from 1st December, 1990 to 25th May, 1994, Cess is leviable in respect of parts and accessories un....

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....roved the Classification Lists filed by the appellants showing the levy of Cess only on motor vehicles. RT-12 returns were finally assessed. He submits that as non-payment of Cess on parts and accessories of motor vehicles was known to the Department and as the Cess was not being paid with the consent of Revenue, the proviso to Section 11A is not invocable. He submits that after the exemption Noti....

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....ssories are also leviable to Cess, nothing prevented the proper officer to direct the appellants to pay Cess on the said goods and approve the Classification Lists accordingly. The approval of the Classification Lists showing non-payment of Cess in respect of the parts and accessories, only reflects upon the understanding of the Revenue that the said parts and accessories were not leviable to Cess....