2000 (8) TMI 431

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....nt. [Order per : G.A. Brahma Deva, Member (J)]. -  The appellants M/s Maruti Udyog Limited are engaged in the manufacture of various types of motor vehicles. The issue relates to interpretation of Notification No. 162/86-C.E. dated 1-3-1986. In terms of aforesaid Notification the party claimed a concessional rate of duty of 30% ad valorem which was prescribed for saloon cars falling under H....

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....he issue in favour of the assessee holding that department was not justified in insisting the certificate for second time to allow the concession in terms of Notification No. 162/86-C.E., dated 1-3-1986. In this context, Shri Swaminathan drew our attention to the relevant paras therein. Para 9.1, 9.2, 9.3 and 9.6 are as follows :- "9.1 We have carefully considered the pleas advanced from both sid....

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....If those documents (Certificates) show the registration of the vehicles for use solely as taxi, department should take such document to have satisfied the condition No. (2) and cannot demand duty. As observed by the Apex Court in Chunnilal Parshadi Lal (supra), on that analogy genuineness of the certificate and due correction made therein may be examined by the C.E. Department but not the correctn....

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....ry, in accordance with the principles of natural justice." 3. Further, he submitted that not being satisfied with the said order the department has filed an appeal before the Apex Court. The Supreme Court as per Order dated 12th July, 1999 while dismissing observed that "This, however, is without prejudice to any remedy which the appellant may have under ordinary law against the end users". ....