2007 (11) TMI 207

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....ber (J)]. -1.  The appellant is aggrieved with OIO No. 18/05, dated 28-12-2005 passed by the Commissioner of Central Excise confirming cess of Rs.1, 94,535/- on the vehicles which were body built by the appellants. There is a further amount of Rs 1, 63,116/- being the duty confirmed on the metallic scrap and aluminum scrap cleared by the appellants. There is penalty of Rs. 30,000/- under Rule....

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....is and not by body builders. This notification has not been considered by the authorities and hence, appellants' grievance in the form of this appeal. 2. We have heard both sides in the matter and have gone through various provisions including the citations referred to by learned Advocate. The circular relied by the appellants is reproduced herein below: "Doubts have been raised as to whethe....

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....rescribed in the IDR Act. Therefore, the cess may continue to be levied and collected on the vehicles in the condition they are cleared from the premises of the manufacturers and no cess should be levied again in case the body on the chassis is built by an independent body builder on the cess paid chassis. The cess should be levied and collected accordingly. Trade interest should also be suitably ....