TMI Blog2010 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... e vehicles and arrived at conclusion that the vehicle predominantly covered the specification made in Rule 128 of Motor Vehicle Rules, 1988 - Held that: - Learned Commissioner (Appeals) has rightly relied upon the decision of Hon'ble High Court of Madras in the case of Secy. Federn. of Bus-Operators Assn. of T.N. v. UOI & Others reported in (2001 -TMI - 55 - HIGH COURT MADRAS) - The appellant could not produce any evidence to demolish the conclusion arrived at by the learned Commissioner (Appeals) - Commissioner (Appeals)' order is upheld and Revenue's appeal is dismissed - ST/132/2006 - A/1045/2010-WZB/AHD - Dated:- 13-7-2010 - Ms. Archana Wadhwa, Member (J) and Shri S.K. Gaule, Member (T) REPRESENTED BY : Shri R. Nagar, SDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the appellant is that the Commissioner (Appeals) has relied upon certificate issued by Regional Transport Authority, Rajkot for bringing the vehicles used by the respondent out of the purview of definition of tourist vehicle as defined in the Section 2(43) of the Motor Vehicle Act, 1988 at the conclusion arrived at by the appellate authority was prima facie wrong and he has overlooked that the lower adjudicating authority has personally examined the vehicles and arrived at conclusion that the vehicle predominantly covered the specification made in Rule 128 of Motor Vehicle Rules, 1988. They also placed reliance on the decision referred supra wherein the Hon'ble High Court has decided the issue of requirement of tourist permit in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contents of the certificate. As regard the other grievance of the appellant that the learned Commissioner (Appeals) has not taken into consideration the fact that the lower adjudicating authority has himself seen the vehicle and found that the vehicles predominantly covered the specifications in Rule 128 of Motor Vehicle Rules, 1988. It is pertinent that Lower Adjudicating Authority refer to one of the sub-clause of the Rules regarding painting of a strip on the vehicle and silent regarding remaining 12 clauses of total of 13 clauses. Once the vehicle is out of purview of the definition of the tourist vehicle the decision rendered by the Hon'ble Madras High Court referred supra is of no avail to the appellants. Learned Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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