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Issues Involved:
Entitlement to abatement granted by Notification No. 32/04 in respect of GTA Service. Analysis: The judgment concerns two appeals focusing on the entitlement of the appellant to abatement granted by Notification No. 32/04 dated 3-12-2004 regarding GTA Service. The Tribunal had previously considered the crucial aspect while passing a stay order, prompting the disposal of the appeals to avoid prolonging the conflict. The Board Notification clearly outlines the relief for GTA Service providers upon fulfilling the required declaration criteria. The appeal record of M/s. Jain Steel demonstrated compliance with the declaration requirements, supported by a Chartered Accountant's Certificate, as noted in the impugned order. The presence of these documents and declarations was crucial in the decision-making process. The Tribunal referenced a previous decision in the case of Areva T&D India Ltd. v. CCE, Allahabad, emphasizing the necessity of complying with the declaration requirement to avail the relief specified in the Notification. The substance of the declaration was deemed more significant than its format, ensuring fairness to both parties. Given the presence of the required declarations on record, fulfilling the notification's purpose, the Tribunal ruled in favor of allowing both appeals, thereby setting aside the impugned orders. Consequently, both Miscellaneous Applications for extension of stay were rendered moot following the disposal of the appeals. In conclusion, the judgment delves into the specific issue of entitlement to abatement under Notification No. 32/04 for GTA Service providers. By examining the compliance with declaration requirements and emphasizing the essence of the declaration over its format, the Tribunal resolved the appeals in favor of the appellant. The decision underscores the importance of adhering to legal requirements for availing specified reliefs, ensuring a fair and just outcome in line with the applicable notifications and precedents.
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