2013 (12) TMI 915

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....mpliance with the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The contention of the applicant is that before the Commissioner (Appeals) they had already deposited an amount of Rs. 25,151/- on 15.9.2004. The Revenue does not dispute the above contention of the deposit. Since the amount had already been deposited, we recall the order dated 5.3.2012 dismissing the appeal and restore the appeal to its original number. 3. The assesses as well as revenue both are in appeal. In all the above appeals common issue is involved, therefore, they are taken up together for disposal. 4. Brief facts of the case are that the assessee (M/s. Maharashtra State Road Transport Corporation) is a C....

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....ecifications as may be prescribed in this behalf. The specifications of the tourist vehicles are provided in Rule 128 of the Central Motor Vehicles Rules, 1989. The contention is that the vehicles which they are operating are ordinary contract carriage and stage-carriage and they do not conform with the specifications provided under Rule 128 of the Central Motor Vehicles Rules. The contention is that the contract carriage and stage carriage vehicles are covered respectively under permits granted under Section 72 and 74 of the Motor Vehicles Act, whereas the tourist vehicles are covered under the permits granted under Section 89 of the Motor Vehicles Act. The contention is that all tourist vehicles are contract-carriages however all contract....