2007 (8) TMI 361

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....e appellant is based on the notification styled as 'General Exemption No. 66' and entry under Serial No. 195 is shown as under : "195.    87.03.  Motor vehicle, which after clearance has been registered for use solely as -                         (i) taxi;                         (ii) ambulance" . We are here concerned with the use of a vehicle as a taxi. 4. The appellants, during the time prescribed by Section 11B of the Central Excise Act, having cleared 50 motor vehicles, applied for refund in the....

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....ich an application for refund can be made in terms of Section 11B of the Central Excise Act. Reference may be gainfully made to Genera] Exemption No. 66 under Serial No. 195 with reference to Para 34. We are concerned with Para 34 (b) which reads as under : "34.      If, (a)        …….. (b)        the manufacturer furnishes to the Assistant Commissioner of Central Excise 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 a taxi or ambulance, as the case may be, within the months of the clearance of the said motor vehicle ....

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....the certificate must be produced. At any rate it, cannot be before the expiry of three months period as the certificate can be issued within three months or on the expiry of the three months, as the case may be. Therefore, the extended period can only be the extended period of registration which in any event, cannot be more than six months as set, out earlier. In our opinion, therefore, the expression "or such extended period, as the Assistant Commissioner may allow" is related to registration of vehicle and not to limitation to produce the certificate. As long as the certificate is produced and the application for refund is made before the expiry of six months and if the Assistant Commissioner has exercised his power of extending the peri....