9911796707
TMI Blog2005 (1) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. This case has been listed for grant of early hearing. However, we find that the matter is quite straight forward and the same can be decided today itself on the basis of submissions made. Notification No. 5/99-C.E., dated 28-2-99 grants exemption to a Motor Vehicle, which after clearance has been registered for use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority indicates that this vehicle is used as Tourist Taxi . The above documents clearly indicate that the vehicle is registered as Taxi , and therefore entitled for the exemption under Notification No. 5/99 dated 28-2-1999. (ii) As regards the vehicle with Engine No. XL14247, the same has been registered with Registration No. N-20-Y-7815 in the name of Mr. C. Jayan, with the Regional Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the view that in this particular case, both the Motor Vehicles in question can be taken to have been registered for use solely as Taxi though the description used in the registration certificates is Motor Cabs . In any case, the word Cab also means a Taxi as per Oxford Concise Dictionary - 7th Edition as pointed out by the appellants. 4. Accordingly, we set aside the impugned orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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