TaxTMI 
TaxTMI 
2006 (1) TMI 24
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....terates that the Executive Commissioner has not accepted the order of the Commissioner (Appeals) and he has filed these appeals. The ld. JDR has reiterated the grounds of appeal as filed by the Commissioner. He further submits that the Assistant Commissioner has allowed to file the refund claim late. Cars were not registered as taxi within the prescribed time limit. 3. Heard Shri J.P. Khaitan, ld. Sr. Advocate. He draws my attention to Notification No. 3/2001 at Sl. No. 225 which is applicable in this case. He submits that the motor vehicles in this case were registered within 3 months from the date of clearance from the factory. He submitted a chart where he has given details of the 11 refund claims which are subject-matter of these appea....
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....in excess of that specified under this exemption, in the proforma prescribed under rule 173S of the Central Excise Rules, 1944, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central excise, as the case may be, having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle; (c) the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer authorised by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for use solely as ambulance or taxi, as the case may be, within three months or such extended p....