TaxTMI 
TaxTMI 
2018 (11) TMI 828
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.... appellant Sh. H. C. Saini, AR for the Respondent ORDER Per: Anil Choudhary: The present appeals are directed against the IND-EXCUS-000-APP-503-17-18 dated 16.01.2018 passed by the Commissioner (Appeals), CGST & CEx, Indore wherein he has upheld the order passed by the primary adjudicating authority. In the impugned order, the Commissioner (Appeals) has held that Tractor cess is imposable ....
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....n of tractor cess and hence the provisions of Section 11A of the Central Excise Act, 1944 are equally applicable in this case. It was alleged that the appellant by not paying the Tractor cess has contravened the provision of Rule 6 of the Central Excise Rules, 2002 read with Rule 3 of the Tractor Cess Rules, 1992, with intention to evade tax and therefore extended period of limitation was also app....
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....008 (224) ELT 467 (Tri. Bang.). He also referred to Circular No. 41/88, dated 31.08.1988 issued by the Ministry of Finance, New Delhi regarding levy of cess on automobiles consequent upon the introduction of new Central Excise Tariff, 1985. It has been clarified in the impugned circular that - "The matter has been referred to Administrative Ministry who have intimated that the intention behind th....
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....ocate that the ratio laid down in the aforesaid judgments are mutatis-mutandis applicable for imposition of tractor cess on the parts, components and accessories of tractor, is to be treated at par with that of automobile cess for the levy on the component and part of the automobile. He further stated that Commissioner (Appeals) has not considered the relevant provision of the IRDA Act, Notificati....