2016 (8) TMI 402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... On merits (w.s.), for Respondent ORDER Present appeal is filed by the Revenue against Order-in-Appeal No. 6/ST/ALLD/2009 dated 16/02/2009. 2. M/s Rana Travels and Tours were providing bus for transportation of employees of M/s IFFCO between Allahabad and Phoolpur during the period from April, 2001 to March, 2006. It appeared to revenue that M/s Rana Travels and Tours have provided Tour Op....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals) decided the appeal through the impugned Order-in-Appeal No. 6/ST/ALLD/2009 dated 16/02/2009 wherein he has taken into consideration the provisions of law post 05.02.2004 period and held that it is not on record that journeys were performed in the tourist vehicles and that a tourist vehicle must confirmed to the specification as provided under rule 128 of Motor Vehicles Rules, 1989. Takin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....007[7] STR 462[Trib.] [iii]   Commissioner of Central Excise & Customs, Vadodara-II v/s Gandhi Travels 2007[6] STR 430 [Trib.] [iv]   Gaytri Enterprises 2007[6] STR 280 [Commissioner {Appeals}] 4.  Heard the Learned Departmental Representative who presented the case of department. He relied upon this tribunal's ruling in the case of commissioner of Central Excise ....