https://www.taxtmi.com/caselaws?id=120303 Seating capacity for excise classification was treated as determinable from competent certificates and relevant tariff criteria, not from motor vehicle rules that were inapplicable to the classification issue. The Tribunal noted certificates from the Transport Commissioner and the Automotive Research Association of India showing seating capacity of 10, and held that the departmental reliance on rules meant for stage carriages could not sustain a finding of less than 10 seats. It also stated that admission of the revenue's appeal did not amount to a stay in the absence of a specific stay order. On that basis, a prima facie case for complete waiver of pre-deposit and stay of recovery was found. en-us Tue, 17 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 13:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120303 Seating capacity for excise classification was treated as determinable from competent certificates and relevant tariff criteria, not from motor vehicle rules that were inapplicable to the classification issue. The Tribunal noted certificates from the Transport Commissioner and the Automotive Research Association of India showing seating capacity of 10, and held that the departmental reliance on rules meant for stage carriages could not sustain a finding of less than 10 seats. It also stated that admission of the revenue's appeal did not amount to a stay in the absence of a specific stay order. On that basis, a prima facie case for complete waiver of pre-deposit and stay of recovery was found. Case-Laws Central Excise Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120303