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TMI Blog2009 (9) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... etent authority nor grounds based on which disability earlier considered adequate warranted cancellation of earlier certificate. Condition of Notification complied with. - E/4275/2004 - 684/2009-EX(PB), - Dated:- 9-9-2009 - Justice R.M.S. Khandeparkar, President and Shri M. Veeraiyan, Member (T) Dr. Shri Krishna Yadav, in person, for the Appellant. Virender Choudhary, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (Oral)]. - This is an appeal by Dr. Shri Krishna Yadav against the order of the Commissioner (Appeals) No. 204/ AKG/GGN/2004 dated 31-5-2004. 2. Heard the appellant in person and the learned DR for the Department. 3. The relevant facts in brief are that, the appellant received a vehicle Wago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 6/2000-Central Excise dated 1-3-2000." Subsequent to the clearance of the vehicle and delivery of the same to the appellant, a show cause notice dated 17-3-2001 has been issued to the manufacturer, M/s. Maruti Udyog Ltd., Gurgaon, alleging that the certificate issued by the Ministry of Heavy Industries and Public Enterprises has been withdrawn by the said Ministry and accordingly the clearance under concessional rate of duty was not legal. The original authority confirmed the demand which has been upheld by the Commissioner (Appeals). It is apparent that the differential duty stands paid by M/s. Maruti Udyog Ltd. The appellant, as buyer of the vehicle, who has borne the duty burden, has filed the appeal seeking the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 has been issued by the competent authority as envisaged in condition no. 44 related to serial no. 226 of the Notification No. 6/2000-C.E., dated 1-3-2000. It specifically records that the vehicle Wagon R-AX Model fitted with Automatic Transmission is capable of being driven by Dr. Shri Krishna Yadav, the appellant. It also refers to the nature of disability suffered by the appellant and it also records that the said certificate has been issued for the purpose of extending concessional rate of duty in terms of Notification No. 6/2000 dated 1-3-2000. That being the case, the letter dated 5-12-2000 issued by the Section Officer, does not indicate that the decision has been taken by any higher and competent authority who was competent to canc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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