2008 (4) TMI 550

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....them. 2. Show cause notices were issued to the respondents herein on the ground that they were required to pay cess in terms of sub-section (1) of Section 9 of the Industries (Development and Regulations) Act, 1951. Ministry of Industries Order No. 662(E) dated 9-9-1985 on different models of tractors of horse power exceeding 25 manufactured and cleared from their factory for home consumption during the period 1-10-1991 to 28-2-1997. The notices were adjudicated by the Assistant Commissioner confirming the demand; his order was set aside by order dated 26-6-2000 by the Commissioner (Appeals) who held as under : "3. The impugned order and the submissions have been considered by me carefully. The dispute is whether the chassis....

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....ck to the lower authority to conduct such enquiry so as to establish that the appellants are engaged in the manufacture of goods falling in the Scheduled Industry of Agriculture Machinery so as to attract levy of Cess under order No. 662(E) dated 9-9-85, as amended. The appellants should establish that the goods manufactured by them would fall in the category of other than Agriculture Machinery and in the category of Transport Machinery which are excluded from Agriculture Machinery. If they fall in the class of Agriculture Machinery, then Cess is leviable. The case may be decided afresh by the adjudicating authority after enquiring and establishing that the goods fall in the category of agricultural machinery and, if necessary, after hearin....