2012 (11) TMI 372

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled a claim for refund of basic excise duty same was granted - department treated the motor vehicles as ‘exempted goods’ by virtue of the said Notification and invoked Rule 6(3)(b) for recovery of 10% by alleging that they were clearing both dutiable and exempted goods during the material period – Held that:- Motor vehicles in question were cleared on payment of duty and hence, prima facie, the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ltimate purchaser (German Consulate) filed a claim for refund of basic excise duty paid by them and the same was granted by the Assistant Commissioner. This refund claim was based on Notification No. 6/2006-C.E. (Sl. No. 81) which granted exemption from payment of duty on the motor vehicles bought by Foreign Diplomats and Consular Missions. The department treated the motor vehicles as exempted go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unsel. It is not in dispute that the motor vehicles in question were cleared on payment of duty and hence, prima facie, the same cannot be considered to be exempted goods . Rule 6(3)(b) is prima facie not applicable. Hence there will be waiver of pre-deposit and stay of recovery in respect of dues adjudged against the appellant. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X