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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 ..... ed a vehicle Wagon R-AX on payment of concessional rate of duty of 16% as against the normal rate of 40% in terms of Notification No. 6/2000-C.E., dated 1-3-2000 (serial no. 226) read with its condition no. 44, which reads as under: "If an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons." The vehicle has been cleared on 9-12-2000 based on a certificate dated 31-5-2000 issued to the appellant by the Director in the Ministry of Heavy Industries and Public Enterprises, which reads as under: "TO WHOMSOEVER IT MAY CONCERN Subject: Purchase of Wagon R-AX fitted with Automatic Transmission on c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of Notification No. 6/2000-C.E. in view of the certificate given to him by the Ministry of Industries and Public Enterprises enabling him to procure a vehicle at concessional rate. 4. The appellant submits that the disability has been certified by the Senior Specialist, Orthopedics Department, General Hospital, Alwar, and on the basis of the said certificate the Director in the Ministry of Heavy Industries and Public Enterprises has certified that Wagon R-AX Model fitted Automatic Transmission was suitable for use by the appellant and on that basis the vehicle was cleared by M/s. Maruti Udyog Ltd. and delivered to him. The subsequent letter/communication dated 5-12-2000 was issued by the Section Officer clarifying that Certificate da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o cancel the certificate dated 31-5-2000. It also does not reveal the grounds based on which the disability which was considered adequate for the purpose of issue of the certificate dated 31-5-2000 ceases to be adequate to warrant cancellation of the certificate. Therefore, we are of the considered opinion that there is no justification for issue of such communication by an Officer who is not competent to cancel the certificate issued by a higher authority, namely, Director in the Ministry. Further, the condition of the Notification is the production of a certificate from an officer of the rank of the Deputy Secretary and above from the Ministry which has been complied with. Under these circumstances, the excise authority cannot question th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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