https://www.taxtmi.com/caselaws?id=328083 An exemption notification granting concessional excise duty for motor vehicles registered for use solely as taxis had to be read according to its express terms, and no minimum or permanent period of registration could be implied. Applying the earlier precedent on the predecessor notification, CESTAT held that limited-period taxi registration did not amount to non-compliance with Notification No. 6/2006-CE. The rejection of the refund claim on that ground was therefore unsustainable, and consequential relief followed in favour of the assessee. en-us Thu, 08 Oct 2015 00:00:00 +0530 Thu, 17 Nov 2016 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328083 An exemption notification granting concessional excise duty for motor vehicles registered for use solely as taxis had to be read according to its express terms, and no minimum or permanent period of registration could be implied. Applying the earlier precedent on the predecessor notification, CESTAT held that limited-period taxi registration did not amount to non-compliance with Notification No. 6/2006-CE. The rejection of the refund claim on that ground was therefore unsustainable, and consequential relief followed in favour of the assessee. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328083