2003 (12) TMI 486 - AT - Central Excise

Summary

Issues:
Claim for exemption for vehicles registered as a Taxi and Ambulances under Notification No. 4/97 dated 1-3-1997.

Analysis:
1. The appeal involved a claim for exemption for three vehicles - one registered as a Taxi and the other two as Ambulances. The appellant's General Manager did not press the appeal for the taxi as the refund claim was time-barred. However, for the two ambulances, it was argued that one was sold to the Indian Red Cross Society and meant for a hospital, while the second was intended for a Gynae-Cardiac center despite being registered in an individual's name. The Respondent contended that the conditions specified in Notification No. 4/97 were not met in the case of the ambulances as they were not registered in the name of the required entities.

2. Upon hearing both sides and examining the case records, the judge found that the impugned order correctly denied the exemption claim. Emphasizing the need for strict interpretation of exemption notifications, the judge ruled that even if the appellants' case was genuine, exemption could not be granted due to the unfulfilled conditions of the Notification. The Commissioner (Appeals) had rightly held that the exemption could not be granted in such circumstances.

3. Consequently, the appeals were rejected, affirming the decision that the vehicles did not meet the necessary criteria for exemption as outlined in Notification No. 4/97. The judgment underscored the importance of adhering to the specific conditions set forth in exemption notifications, regardless of the genuineness of the appellant's case.