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TMI Blog2012 (12) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... -WZB/C-II(EB) - Dated:- 28-12-2012 - Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) Ms. Padmavati Patil, Advocate, for the Appellant. Shri S.V. Kuvalekar, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Common issue is involved. Therefore, all the stay applications are being taken up together for disposal. 3. The applicants filed these 13 applications for waiver of pre-deposit of dues amounting to ₹ 45,47,385/-, interest and penalties. 4. The applicants are engaged in the manufacture of excisable goods i.e. motor vehicles. The applicants cleared the motor vehicles from the factory on payment of Central Excise duty. The applicants filed refund claims in view of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, rejection of the refund claims are not sustainable. Consequently the demand of duty equal to the duty paid in excess in respect of the vehicles which were registered as taxi is also not sustainable. The applicants submitted that as per the provisions of Notification, determination in respect of the excess duty paid has to be made within seven days. As such determination has not been done within seven days, therefore, the impugned order is not sustainable. The applicants relies upon the decision of the Tribunal in Maruti Udyog Ltd. v. CCE - 2000 (124) E.L.T. 1066 which is followed by the Tribunal in the case reported in 2000 (122) E.L.T. 747 to submit that the Tribunal in respect of Notification No. 162/86-C.E. which provisions are paral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 6/2006-C.E. provides concessional rate of duty in respect of such vehicles on the conditions prescribed thereon. For ready reference, the relevant portion of the Notification is reproduced below : Sr. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condi- tion 1. .. 34. 87 The following goods :- (i) Motor vehicles falling under headings 8702 and 8703 for transport of up to 13 persons, including the driver (other than three wheele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely :- (1) an intimation that the amount of refund of duty claimed has been credited by the manufacturer in his Account Current, also stating the amount of credit so taken; (2) a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer; (3) a copy of the document evidencing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered as if it is a recovery of duty of excise erroneously refunded. In case such irregular or excess credit is utilized for payment of excise duty on clearance of excisable goods, the said goods shall be considered to have been cleared without payment of duty to the extent of utilization of such irregular or excess credit. 8. In pursuance to the notification, the applicants filed refund claims and also taken credit of the excess duty paid in respect of the motor vehicles which were subsequently registered as taxi. The applicants produced evidence in support of their claims and the same has been considered by the adjudicating authority and the adjudicating authority rejected the refund claims. We find that as per the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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