1998 (10) TMI 228

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..... : G.A. Brahma Deva, Member (J)]. This stay application is filed by the applicants for waiver of pre-deposit of duty amounting to Rs. 33,62,180/- and stay of the recovery proceedings. 2. Arguing for the applicants Shri M.P. Devnath submitted that the issue involved in this case was whether vehicles cleared as Taxis by the appellants are eligible for exemption under Notification No. 162/86. .....

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..... t case, as can be seen from the order, is only Cabs and not Taxis. Accordingly, the Department was justified in denying the benefit in terms of 162/86 as the Notification is applicable to Taxis and not to the Cabs. It was pointed out by Shri Devnath that 27 out of 120 vehicles were cleared as Cabs and actually there is no difference between Cabs and Taxis. Shri R.D. Negi pointed out that in respec .....

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