TMI Blog2006 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Department has issued a letter observing that the vehicles were registered within 90 days from the date of clearance and condone the delay whatsoever. He reiterates that the Executive Commissioner has not accepted the order of the Commissioner (Appeals) and he has filed these appeals. The ld. JDR has reiterated the grounds of appeal as filed by the Commissioner. He further submits that the Assistant Commissioner has allowed to file the refund claim late. Cars were not registered as taxi within the prescribed time limit. 3. Heard Shri J.P. Khaitan, ld. Sr. Advocate. He draws my attention to Notification No. 3/2001 at Sl. No. 225 which is applicable in this case. He submits that the motor vehicles in this case were registered with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le falling under sub-heading No. 8702.10 or sub-heading No. 8703.90, at the time of clearance of the vehicle; (b) the manufacturer files the claim for refund of duty paid in excess of that specified under this exemption, in the proforma prescribed under rule 173S of the Central Excise Rules, 1944, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central excise, as the case may be, having jurisdiction, before the expiry of six months from the date of payment of duty on the said motor vehicle; (c) the manufacturer furnishes to the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, a certificate from an officer authorised by the concerned State Tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py to the id. JDR. He has submitted the same chart before ld. Member (Judicial) with a copy to the ld. JDR at the time of stay application. The findings of the Member (Judicial) are as follows: "In the present case refund was refused by the Assistant Commissioner on the ground that the cars were not registered as taxi within 90 days from the date of clearance from the factory. Mr. Khaitan has submitted his statement. The perusal of the statement reveals that the cars were registered within the stipulated time. Furthermore, the delay was condoned by the Assistant Commissioner and the claims were filed within the period of six months." 7. From this finding and the chart given by the id. Advocate, copy of which has also given to the id. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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