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2017 (2) TMI 832 - AT - Central ExciseBenefit of N/N. 6/2006-CE dated 1-3-2006 - purchase of car Skoda Laura fitted with Automatic Transmission - Held that: - it is admitted fact that there is no dispute that appellant is physically handicapped person as he is 55% paralysis pmt - certificate also was issued by the government of India, Department of Heavy Industries - buyer also given affidavit that he shall not dispose of the car for five years from the date of purchase of the same - appellant has made compliance to the conditions of the N/N. 6/2006-CE dated 1-3-2006 and all the documentary evidences clearly established that appellant is eligible for the exemption notification - appellant being handicapped person pursuing his refund for more than five years, therefore the adjudicating authority is directed to sanction the refund to the appellant alongwith interest - appeal allowed - decided in favor of appellant.
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