2003 (12) TMI 486

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..... Respondent. [Order].   Heard both sides. The appeal relates to claim for exemption for three vehicles one registered as a Taxi and other two registered as Ambulances. As regards the taxi, Shri Mohan Raghavan, learned General Manager appearing for the appellant company is not pressing the appeal as the refund claim is time barred having been filed beyond six months. As regards the two vehicl .....

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..... ation. 2. After hearing both sides and perusal of case records, I find that the impugned order has been passed correctly as exemption notifications have to be strictly construed. Since the conditions of the Notification have not been fulfilled, howsoever genuine the case of the appellants may be, the exemption cannot be granted as rightly held by the Commissioner (Appeals). 3. As such, .....

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