2006 (6) TMI 483

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....Commissioner (Appeals) holding that the vehicle in question has not been employed as a tourist vehicle. The vehicle is used as a contractor, as submitted by the learned advocate for the respondents. The learned Departmental Representative relies upon the decision reported in Sri Pandan Travels v. CCE [2004] 163 ELT 409 (Mad)4 wherein the High Court has held that contract carriage vehicles and t....