2005 (5) TMI 528

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....umar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These appeals relating to refunds/return of excess amount discharged as duty when Motor vehicles cleared on tariff rates after clearance are registered as Taxi and are thus entitled to a lower notification rate are being disposed by this common order. 1.2 Appeal no. E/3862 to E/3864/02 The vehicles cleared were r....

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....further sold by M/s. Sundaram Automobiles and the excess duty amount was not collected by M/s. Sundaram Automobiles from their buyers who registered the same as taxi and the amounts of excess duty had been returned to M/s. Sundaram Automobiles by the appellant manufacturer. The rejection was on account of failure to produce return of the excess amount to the actual buyer who has not been paid cheq....

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....the appellants on the rectified evidence & thereafter determine the matter de novo. 2.2 As regards appeal no. 3076/02, the rejection cannot be upheld since compliance to clause (a), (b) &(c) of condition no 43 of notification - 6/2000 is not in dispute. Clause (d) on a reading of stipulates that a manufacturer on receipt of communication that the claim is otherwise eligible has to return the....