2013 (12) TMI 1188

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..... hort issue involved in the present appeal is that the appellants are engaged in the manufacture of motor vehicles and if the said motor vehicles cleared by them on payment of duty, are subsequently registered as taxi, the appellants are entitled to refund of duty paid at the time of clearance in terms of Notification No. 6/2002-CE S. No. 208. As per condition No. 51C of the said notification, the .....

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..... by the Assistant Commissioner is only for the purpose of submitting the certificate. 3. We find that the issue stand decided in the appellants own case reported as Tata Motors Ltd. vs. CCE, Lucknow [2012 (278) ELT 685 (Tri-Del)]. It stand held that if registration of the vehicle is made as taxi within the extended period of three months, the refund granted by the notification is to be disallowed. .....

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