2018 (9) TMI 1956

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..... nes as per the direction of Chief Disability Commissioner on 21-4-2016 by incorporating the provision that the essentiality certificate for availing concession of Excise duty will be issued after necessary certificate from the registering authority is obtained stating that the disabled person is capable of driving the vehicle conveniently - The appellant got the necessary certificate from the regi .....

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..... . 12/2012-C.E., dated 17-3-2012 under General Exemption Sl. No. 280 on 9-9-2016 on the ground of physically handicapped. The Original Authority vide order dated 22-2-2017 rejected the refund claim amounting ₹ 17,897/- on account of time bar. Aggrieved by the said rejection, the appellant filed the appeal before the Commissioner (Appeals), who by the impugned order has rejected his appeal. He .....

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..... of the Government, but he did not get any reply from Maruti Suzuki India Ltd. and therefore he approached the Chief Commissioner for persons with disabilities on 9-4-2015 and requested for amending the guidelines suitably so that the appellant becomes entitle to avail the excise duty concession even if not having manufacturer certificate. In mean time, he got the car modified suitably, retrofitte .....

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