2005 (1) TMI 438

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....ficer, for the Appellant. Shri R.K. Chandan, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. This case has been listed for grant of early hearing. However, we find that the matter is quite straight forward and the same can be decided today itself on the basis of submissions made. Notification No. 5/99-C.E., dated 28-2-99 grants exemption to a Mot....

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....ered for use solely as "Motor Cab". The permanent permit issued by Karnataka State Transport Authority indicates that this vehicle is used as "Tourist Taxi". The above documents clearly indicate that the vehicle is registered as "Taxi", and therefore entitled for the exemption under Notification No. 5/99 dated 28-2-1999. (ii)    As regards the vehicle with Engine No. XL14247, the....