2007 (11) TMI 638

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..... ng employees of M/s. Rane TRW Steering Systems Ltd., from various places to their factory and back. The applicant has been engaged by M/s. Rane TRW Steering Systems Ltd., on contract basis for the above service. In the impugned order the Commissioner (Appeals) has sustained the demand for ₹ 1,33,994/- and penalties imposed under Sections 76, 77, 78 of the Finance Act, 1994. The Commissioner .....

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..... d under the Motor Vehicles Act, 1988 or Rules made thereunder. 2. I find that the lower authorities have not entered a finding in their respective orders that the appellants operate tourist vehicles covered by a permit granted under the Motor Vehicles Act, 1988. 3. The ld. SDR does not contradict this submission. In the circumstances, there shall be waiver of pre-deposit and stay of recovery .....

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