2014 (8) TMI 404

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....evelopment and Regulation) Act, 1951 read with Rule 3 of the Automobile Cess Rules 1984 for the period from April'10 to Dec.'10. Show Cause Notice also sought imposition of penalty on them under Central Excise Rules. The Show Cause Notice was adjudicated by the Commissioner vide order-in-original dt. 03.04.12 by which the above mentioned demand of Automobile Cess was confirmed along with interest thereon and besides this, penalty of Rs. 6,00,000/- made imposed on the appellant under Rule-25(1) of the Central Excise Rules, 2002. Another Cess demand for an amount of Rs. 58,285/- for the period from May'10 to Nov.'10 was confirmed by the Assistant Commissioner vide order-in-original dt. 11.04.12 along with interest. In this cas....

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....e Cess on the same, that in view of this, the impugned order is not correct and the appellant have strong prima facie case in their favour and hence the requirement of pre-deposit of the Automobile Cess demand, interest and penalty thereon may be waived for hearing of the appeal and recovery thereof may be stayed. 4. Sh. Yashpal Sharma, learned DR, opposed the stay application by reiterating the findings of the Commissioner (Appeals) in it and pleaded that Automobile Cess under Section 9 of the Industries (Development and Regulation) Act, 1951 is leviable on the goods manufactured in the Scheduled Industries, that the Automobile industry is covered by the Industries (Development and Regulation) Act, 1951 and accordingly cess would be payab....