2015 (10) TMI 145

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....Adv. For the Respondent : Shri R K Grover, DR ORDER Per: Rakesh Kumar: The appellant received chassis from the chassis manufacturers on which they built the bodies on job work basis and they returned the complete vehicles to the chassis manufacturers from where the same are cleared. The chassis manufacturers at the time of clearance of the chassis had paid the duty on the same. The point of d....

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....Commissioner (Appeals) against these two orders of the Addl. Commissioner, the Commissioner (Appeals)vide order-in-appeal dated 8.7.2014 has upheld the Addl. Commissioner's order against which these appeals along with stay applications have been filed. 2. Heard both the sides. 3. Shri Gagan Kohli, Advocate, ld. Counsel for the appellant relying upon the Tribunal's order in the cases of T....

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....ssis manufacturer had paid the automobile cess on the chassis, the body builders are not required to pay the cess once again, that in view of this, the impugned order is not correct and that the appellant have strong prima facie case in their favour and hence the requirement of pre-deposit may be waived for hearing of the appeals and recovery thereof may be stayed. 4. Shri R.K. Grover, ld. DR opp....

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....t the matter had been referred to the Administrative Ministry, who have intimated that the intention behind the notification levying the automobile cess is to realize such levy from the vehicle manufacturers and not from the body builders, that the provisions of IDR Act, 1951, under which the notification levying the cess has been issued, provides that the rate of cess shall not, in any case, exce....