2008 (2) TMI 148

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..... e President]- The appellants herein had cleared motor vehicles on payment of duty at 32% ad valorem.  These vehicles were subsequently registered for use as taxi.  The claim for refund of excise duty paid on the vehicle was filed on the ground that the assessees were eligible to exemption laid down in notification 3/2001 CE dated 1.3.2001 as per Serial No. 43 of the Table thereto.  .....

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