2015 (1) TMI 1137

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..... indran: This appeal is directed against Order-in-Original No. 30/2004 dated 29.11.2004. 2. The relevant facts that arise for consideration are that during the period between May 1992 to September 1992, the appellant cleared 1785 no. of cars as taxis availing the benefit of Notification 162/86-CE dated 01.03.1986 which granted concessional rate of duty subject to following the conditions. It is o .....

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..... on that the entire issue has arisen due to the misuse of the benefit by the dealer and they cannot be held responsible for such misuse. He would submit that on identical issue and in respect of the very same Notification, the Coordinate bench of the Tribunal in the case of Maruti Udyog Ltd. 2000 (124) ELT 1175 has held that assessee cannot be held responsible for the action taken by the dealers. H .....

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..... ory premises, the appellant had adhered to the condition laid down in such Notification. 7. In our considered view, the issue is squarely covered by the decision of this Tribunal in the case of Maruti Udyog Ltd. (supra). We reproduce the relevant paras:-         "9.2 It is not disputed that such certificates have been produced by the appellants. Department is, .....

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..... fication 162/86-C.E. does not give the authority to the department to check and verify whether at the time of adjudication or satisfaction of condition No.(2) by the Assistant Collector, the vehicle is in use as a taxi and on verification of such a vehicle not being found to be used as a taxi, to demand duty from the manufacturer/appellants.      9.4 Question before us is not .....

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..... ellants under this notification to ensure continued use of the vehicles as taxis, unlike the liability on the importers under Notification 64/88-Cus., because the importers under that notification have got the benefit as, among other things, they are required to give free medical aid to patients of low income category of persons." 8. The law which has been laid down by the Tribunal has also been .....

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