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2016 (5) TMI 1064 - AT - Central ExciseAllowability of refund claim - motor vehicles sold as taxis- partial exemption allowed by notification no. 6/2006-CE dated 1st March 2016 - conditions of the exemption notification had been complied with except that the taxis were registered for a limited period of five years - Held that:- in view of the decision of Tribunal in the case of Maruti Udyog Ltd. v. Collector of Central Excise New Delhi [1998 (8) TMI 399 - CEGAT, NEW DELHI] which has been upheld by the Hon'ble Supreme Court reported in [1999 (7) TMI 661 - SUPREME COURT], concessional rate of duty is subject to 'registration for use solely as taxi' without any reference to the period of registration; it was, therefore, improper on the part of the lower authorities to insist upon a tenure that is not expressly stated there. The lower authorities should have borne this in mind considering that all other conditions stipulated for eligibility of the concessional rate have been complied with. - Decided in favour of appellant with consequential relief
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