2008 (1) TMI 730

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....e assisted by Partha Banerjee, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The respondents are entitled to refund of excise duty in respect of the vehicles solely for use as taxies and ambulances in terms of Notification No. 3/2001-C.E., dated 1-3-2001. The Condition Nos. 40(c) & (d) stipulate that the respondents are require....