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TMI Blog2016 (5) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... duty to dealers across the country and some of these are sold by dealers for use as 'taxis'. The Central Government extends the benefit of concessional rate of excise duty for motor cars, that are used as public carrier, i.e. as taxis. 4. The scheme has been derived as a refund mechanism whereby the manufacturers are required to pay full excise duty at the time of clearance and for them to take credit to the extent of exemption upon reimbursement of the amount to the buyer who submits proof of registration as tax with the Regional Transport Authority (RTA) under the Motor Vehicles Department of the state government. Thereafter, the manufacturer files application for refund with the jurisdictional Assistant Commissioner of Central Excise, who, after ascertaining the submission of the relevant documents, is required to issue an intimation within seven days or receipt upon which the manufacturer reverse the credit taken as a pre-requisite to being sanctioned with the refund. 5. It would appear from the records that the jurisdictional Assistant Commissioner, who had satisfied himself that the conditions of the exemption notification had been complied with except that the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the Statute and nothing else and there is no scope for applying any other Rule of Interpretation. In our opinion, the language used in Section 2(k)(ii) of the Factories Act, 1948 is clear. Hence, the Act applies to the appellant and the respondent was right in issuing notice to the appellant for making contribution and interest thereon for the period in question." 8. We observe that the Tribunal has already rendered a finding in this matter in re Maruti Udyog Ltd cited supra, which has been upheld by the Hon'ble Supreme Court [2001 (127) ELT 1175 (T)]. We find that the said decision has been rendered in the context of the exemption provided in notification 162/86-CE dated 1 st March 1986 which is the predecessor notification of the one to which the present disputes pertain. The concessional rate of duty extended by notification no. 6/2006-CE at serial no. 34 is as follows: "34. 87 The following goods:- (i) ........ (ii) Motor vehicles falling under heading 8703 for transport of 7 persons, including the driver (other than three wheeled motor vehicles), which after clearance has been registered for use solely as taxi" and the appended condition no. 8 is as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, shall determine the amount refundable to the manufacturer and shall intimate the same to the manufacturer. In case the credit taken by the manufacturer is in excess of the amount so determined, the manufacturer shall, within five days from the receipt of the said intimation, reverse the said excess credit from the said Account Current maintained by him. In case the credit availed is lesser than the amount of refund determined, the manufacturer shall be eligible to take credit of the balance amount; and (d) The recovery of the credit availed irregularly or availed in excess of the amount of credit so determined, and not reversed by the manufacturer within the period specified under paragraph (c) above, shall be recovered 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." 9. The original authority and the first appellate authority have taken the stand that the benefit of notification can be extended subject only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orised by the concerned State Transport Authority in this behalf within 3 months of the date of clearance of the saloon car by the manufacturer after payment of duty or such extended period as the said officer (Assistant Collector of C.E.) may allow, to the effect that each such saloon car has been registered for use solely as a taxi". 9.2 It is not disputed that such certificates have been produced by the appellants. Department is, therefore, required to look into those documents whether they satisfy the requirement of that certificate mentioned in condition No. (2). If those documents (certificates) show the registration of the vehicles for use solely as taxi, department should take such document to have satisfied the condition No. (2) and cannot demand duty. As observed by the Apex Court in Chunnilal Parshadi Lal (supra), on that analogy genuineness of the certificate and declaration made therein may be examined by the C.E. Department but not the correctness or truthfulness of the statement made in that certificate. It may examine, in other words, whether the certificate is forged or not or whether the manufacturer/appellant has colluded in procuring the forged document. 9.3 N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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