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TMI Blog2016 (8) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... t On merits (w.s.), for Respondent ORDER Present appeal is filed by the Revenue against Order-in-Appeal No. 6/ST/ALLD/2009 dated 16/02/2009. 2. M/s Rana Travels and Tours were providing bus for transportation of employees of M/s IFFCO between Allahabad and Phoolpur during the period from April, 2001 to March, 2006. It appeared to revenue that M/s Rana Travels and Tours have provided Tour O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) decided the appeal through the impugned Order-in-Appeal No. 6/ST/ALLD/2009 dated 16/02/2009 wherein he has taken into consideration the provisions of law post 05.02.2004 period and held that it is not on record that journeys were performed in the tourist vehicles and that a tourist vehicle must confirmed to the specification as provided under rule 128 of Motor Vehicles Rules, 1989. Taki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007[7] STR 462[Trib.] [iii] Commissioner of Central Excise & Customs, Vadodara-II v/s Gandhi Travels 2007[6] STR 430 [Trib.] [iv] Gaytri Enterprises 2007[6] STR 280 [Commissioner {Appeals}] 4. Heard the Learned Departmental Representative who presented the case of department. He relied upon this tribunal's ruling in the case of commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Allahabad states that the vehicles used by respondent where tourist vehicles where as the Commissioner (Appeals) has categorly, held that it is not om record that the journeys were performed in the tourist vehicles in the impugned order. It was, therefore, necessary on the part of the learned Commissioner of Central Excise, Allahabad to take on record evidence to establish that the veh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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