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TMI Blog2012 (12) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... alties. 4. The applicants are engaged in the manufacture of excisable goods i.e. motor vehicles. The applicants cleared the motor vehicles from the factory on payment of Central Excise duty. The applicants filed refund claims in view of the provisions of Notification No. 6/2006-C.E., dated 1-3-2006 as amended. The Notification provides concessional rate of duty in respect of the motor vehicles classified under Chapter 87 of the Central Excise Tariff which after clearance has been registered for use solely as taxi. Simultaneously, the applicants availed credit of such excess duty paid in respect of the motor vehicles which were subsequently registered as taxi. The adjudicating authority rejected the refund claims and made a demand of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal in Maruti Udyog Ltd. v. CCE - 2000 (124) E.L.T. 1066 which is followed by the Tribunal in the case reported in 2000 (122) E.L.T. 747 to submit that the Tribunal in respect of Notification No. 162/86-C.E. which provisions are parallel to the present notification, held in favour of the manufacturer. It is also submitted that the Revenue filed appeal against the order in the case of Maruti Udyog Ltd. cited supra before the Hon'ble Supreme Court and the Hon'ble Supreme Court dismissed the case as reported in 2001 (127) E.L.T. A69 (S.C.). 6. The Revenue submitted that the refund claims were rejected by the adjudicating authority on merits and as the refund claims are rejected therefore the applicants are not entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 13 persons, including the driver (other than three wheeled motor vehicles for transport of up to 7 persons), which after clearance has been registered for use solely as ambulance; 16% 8 (ii) Motor vehicles falling under heading 8703 for transport of 7 persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi 16% 8 35...... Condition 8 (a) The manufacturer pays duties of excise at the rate specified under the First Schedule and the Second Schedule read with exemption contained in any notification of the Government of India in the Ministry of Finance (Department of Revenue), at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty, as mentioned in paragraph (a) above; (4) where the manufacturer has collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, an evidence to the effect that the said amount has been duly returned to the buyer; and (5) where the manufacturer has not collected an amount, as representing the duties of excise, in excess of the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect; (c) Within seven days of the receipt of the said claim for refund, the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund claims. We find that as per the provisions of the notification, in case the rejection of the refund claims the applicants are not entitled for the credit availed in view of the provisions of the Notification. 9. The applicants relied upon the decision of the Tribunal in the case of Maruti Udyog Ltd. supra which is upheld by the Hon'ble Supreme Court. We find that in the case of Maruti Udyog Ltd. supra the Tribunal was considering the provisions of Notification No. 162/86-C.E. and we find that the provisions of Notification No. 162/86-C.E. are not parallel to the provisions of Notification No. 6/2006-C.E. In the Notification No. 162/86-C.E. which is under consideration in the case of Maruti Udyog Ltd. relied upon, there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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