- (1.) These Tax Appeals have been preferred by the appellant against the judgment and order dated 20th February, 2007 delivered by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (Hereinafter to be referred to as CESTAT, Kolkata), whereby the appeals preferred by the respondent was allowed mainly on the ground that the case of the respondent (original petitioner) was covered by the decision rendered by Hon'ble the Supreme Court in CCE v. Orient Fabrics Pvt. Ltd., 2004 1 SCC 597 and as there is no provision for penalty under the Automobile Cess Rules, 1984 which were enacted under Section 30 of the Industries (Development and Regulation) Act, 1951, the Penalty imposed vide Order-in-Original dated 30/31st October, 2001 under Section 173(Q) of the Central Excise Rules, 1944 is not leviable for the periods for which the penalty is imposed , i.e. from December, 1998 to December, 2001. Factual Matrix of the case
(2.) The respondent is a manufacturer of Tractor. Under the Automobile Cess Rules, 1984 enacted under Section 30 of Industries (Development and Regulation) Act, 1951, the respondent was liable to make the payment of Automobile Cess.
(3.) As the aforesaid Automobile Cess was not paid for different periods, different notices were given. The details of the show-cause notices, the period, the number of tractors and Automobile Cess payable are as under: JUDGEMENT_108_LAWS(JHAR)11_2015.html;