2015 (1) TMI 1137

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....1.03.1986 which granted concessional rate of duty subject to following the conditions. It is on record that the appellant have followed the said conditions. Subsequently, it was noted by the Revenue authorities that out of 1785 no. of taxis 75 vehicles were deregistered and converted into private vehicles; accordingly, the revenue authorities held that the appellant is not correct in availing the benefit of said Notification. The show-cause notice was issued which was contested on merits by the appellant. The Adjudicating Authority did not agree with the contention raised and confirmed the demands. 3. Ld. counsel after taking us through the entire Order-in-Original and case records, submits that there is no dispute as to the fact that wh....

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.... by the decision of this Tribunal in the case of Maruti Udyog Ltd. (supra). We reproduce the relevant paras:-         "9.2 It is not disputed that such certificates have been produced by the appellants. Department is, therefore, required to look into those documents whether they satisfy the requirement of that certificate mentioned in condition No. (2). If those documents (certificates) show the registration of the vehicles for use solely as taxi, department should take such document to have satisfied the condition No. (2) and cannot demand duty. As observed by the Apex Court in ChunnilalParshadiLal (supra), on that analogy genuineness of the certificate and declaration made therein may be examined by t....