{"id":4073,"date":"1998-08-20T00:00:00","date_gmt":"1998-08-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-atlas-auto-industries-and-anr-on-20-august-1998"},"modified":"2017-08-21T19:04:26","modified_gmt":"2017-08-21T13:34:26","slug":"cce-vs-atlas-auto-industries-and-anr-on-20-august-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-atlas-auto-industries-and-anr-on-20-august-1998","title":{"rendered":"Cce vs Atlas Auto Industries And Anr. on 20 August, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cce vs Atlas Auto Industries And Anr. on 20 August, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 (83) ECR 720 Tri Delhi<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, A T V.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Jyoti Balasundaram, Member (J)<\/p>\n<p>1. In both these appeals filed by the Revenue the issue involved is whether element of excise duty is to be deducted   from the assessable value for the purpose of levying Cess.\n<\/p>\n<p>2. Shri R. Santhanam, Ld. Counsel appearing on behalf of the Respondents submitted that the issue stands settled by the Hon&#8217;ble Supreme Court in the case  of CCE Patna v. Tata Engineering and Locomotive Co.  in which it was held that calculation of 1\/8% ad valorem of the Motor Vehicle for the purposes of the levy and collection of the cess must, therefore, be made as if it was excise duty that was being calculated and applying the provisions of the Central Excise and Salt Act for the purpose.\n<\/p>\n<p>3. Arguing on behalf of the Revenue the Ld. SDR leaves the matter to the decision of the Bench.\n<\/p>\n<p>4. We heard both sides. As the issue has been settled by the Supreme Court  in the case of Telco (supra), following the ratio of the decision, we reject both the appeals filed by the Revenue.\n<\/p>\n<p>(Order dictated and pronounced in the open court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cce vs Atlas Auto Industries And Anr. on 20 August, 1998 Equivalent citations: 1999 (83) ECR 720 Tri Delhi Bench: J Balasundaram, A T V.K. ORDER Jyoti Balasundaram, Member (J) 1. In both these appeals filed by the Revenue the issue involved is whether element of excise duty [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-4073","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce vs Atlas Auto Industries And Anr. on 20 August, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cce-vs-atlas-auto-industries-and-anr-on-20-august-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cce vs Atlas Auto Industries And Anr. on 20 August, 1998 - Free Judgements of Supreme Court &amp; 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