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2001 (1) TMI 121 - AT - Central ExciseExtract: .......o show that the tempo trax ceased to be eligible for exemption as public transport type passenger vehicle w.e.f. 1-3-1992. Accordingly, there was no justification for the duty demand. The duty demand is therefore, untenable. Consequently, the appeal is allowed and the impugned order is set aside, with consequential relief, if any, to the appellant.
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