2004 (12) TMI 483

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..... pondent. [Order per : Jyoti Balasundaram, Vice-President]. The claim of the appellants for refund of Rs. 17,183/- in terms of Notification No. 64/93-C.E., dt. 28-2-1993 as amended which provides for a further exemption of 10 percentage points in case where a saloon car after the clearance has been registered for use solely as a taxi, has been rejected only on the ground that the saloon c .....

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..... not possible, in the light of the language of the notification. We are not able to bring ourselves to agree with such a view. The explanation offered by the appellants in their reply ought to have been considered by the Assistant Commissioner. The appellants have explained that the delay was due to want of proper and prompt instructions and follow up on the part of their dealers through whom they .....

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