TaxTMI 
TaxTMI 
2007 (4) TMI 267
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....ted. Claiming to be a physically handicapped person suffering from Post Polio Palsy, he claimed refund of the Excise duty paid on purchase of the vehicle in terms of Exemption Notification No. 66. Copy of the said notification has been enclosed as Schedule A to the writ petition. In terms of entry 226, sale of cars for physically handicapped persons are exempted from excise duty. The claim of the petitioner however was rejected on the ground that Maruti Udhyog Limited had lodged similar claim. The claim of Maruti Udhyog Limited however was rejected vide Annex. 13 on the two fold ground, namely, that the certificate in respect of the disability was issued two months after and the same was not in consonance with condition No. 43 of noti....
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....Maruti Udyog Ltd., is capable of being driven by Shri Vijay Raj Khariwal, resident of Plot No. 5, Paota "B" Road, Jodhpur, who has the following handicap/disability as certified by Principal & Head of the Department of Orthopedic & Rehabilitation Centre, Mahatma Gandhi Hospital, Govt. of Rajasthan, Jodhpur. "Post Polio Residual Palsy Right Lower Limb" Accordingly, this certificate is issued only for the purpose of availing concessional excise duty applicable under condition No. 43 of General Exemption No. 66 of Central Government Notification No. 3/2001-Central Excise dated 1-3-2001." 5. As per the policy framed by the Department, the person who is physically handicapped is entitled to get concession in the matter of payment ....
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....nd of Excise duty was rejected by the Department by order dated 3-9-2003 (Annex. 13) and the Assistant Commissioner while rejecting the claim has observed as under : "7. Para 4 of the CBEC's above said circular specifically state that 'since auto transmission is one of the special devices required by a person with left leg disability, the Ministry of Industry has been issuing appropriate certificate in respct of auto transmission motor vehicles for extending concessional rate of duty to such handicapped persons' Para 2 of the circular also stated that 'vehicle manufacturers have represented that they are manufacturing cars with automatic transmission which are suitable for persons having left leg disability. The said car "Esteem-AX" whic....
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.... (Annex.R/1) and submitted that the person having disability in left leg is entitled to exemption. As against this, since the petitioner is physically handicapped person by right leg having no disability in left leg, is not entitled to the exemption. 9. We have considered the rival submissions and examined the record. 10. As noticed hereinbefore, the certificate (Annex.7) indisputably makes out that the petitioner is a physically handicapped person; that the vehicle in question is capable of being driven by him; and that the concerned department had issued the said certificate for the purpose of availing Excise duty concession. In this connection reference may also be made to the Departmental clarification (Annex. 18), Paras 4 and 5 w....
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....catory circular. 12. The learned Counsel for the Department has fairly conceded that it cannot be said that the petitioner is not the physically handicapped person in view of certificate issued by the Department of Industries. The Policy framed by the Department is required to be considered in its logical way; and cannot be reduced to farce. When a person who is physically handicapped, suffering from mal-functioning or non-functioning of a limb and has purchased a vehicle suitable to him, we see no reason that he is not entitled to get exemption regarding payment of Excise duty, irrespective of the fact as to whether he is phycially handicapped in a particular manner or not. Even clause 5 of the clarificatory circular makes it clear that....
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.... the petitioner in the matter of getting rebate on Excise Duty. The stand of the Department is unsustainable and the writ petition filed by the petitioner is required to be allowed. 14. For the reasons mentioned above, this writ petition allowed. The impugned order dated 3-9-2003 (Annex. 13) quashed and set aside and we hold that the petitioner entitled to get exemption in the matter of Excise Duty at the time of purchasing car in view of the fact that he is a physically handicapped person. The refund of Excise Duty be made to the petitioner within a period of one month from today. Learned Counsel Mr. Rajesh Joshi appearing for the Excise Department has assured that thereshall not be any further delay in making such payment which may amo....