https://www.taxtmi.com/caselaws?id=114850 Delay in obtaining the certificate required under Notification No. 64/93-C.E. for a saloon car registered solely as a taxi was accepted as satisfactorily explained where the certificate was issued five days late because of inadequate dealer instructions and follow-up. The prescribed three-month production requirement was not treated as an absolute bar to relief, and the explanation for delay had to be considered on merits rather than rejected on a rigid view of condonation. On that basis, the assessee remained eligible for refund under the notification. en-us Wed, 29 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 16:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114850 Delay in obtaining the certificate required under Notification No. 64/93-C.E. for a saloon car registered solely as a taxi was accepted as satisfactorily explained where the certificate was issued five days late because of inadequate dealer instructions and follow-up. The prescribed three-month production requirement was not treated as an absolute bar to relief, and the explanation for delay had to be considered on merits rather than rejected on a rigid view of condonation. On that basis, the assessee remained eligible for refund under the notification. Case-Laws Central Excise Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114850