2007 (2) TMI 474

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....J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. We find that the Lower Appellate Authority has passed a reasoned order justifying levy of cess on the chassis of trucks manufactured by the appellants. The appellants have already paid the entire demand amount and we find no reason to interfere with the finding of the Commissioner (Appe....