TMI Blog2009 (7) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in a goods carriage exceeded Rs. 750/-. - contention of the assessees that they are covered by clause (1) of the notification as the gross amount charged on a consignment transported in a goods carriage ranged between Rs. 750/- and Rs. 1,500/- and did not exceed Rs. 1,500/- is prima facie not tenable in view of the clear language of clause (2) of the notification. Prima facie, the demand is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sported in a goods carriage exceeded Rs. 750/-. 2. The contention of the assessees that they are covered by clause (1) of the notification as the gross amount charged on a consignment transported in a goods carriage ranged between Rs. 750/- and Rs. 1,500/- and did not exceed Rs. 1,500/- is prima facie not tenable in view of the clear language of clause (2) of the notification. Prima facie, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the pre-deposit direction may be complied with by way of reversal of credit which is accepted, subject to the verification by the jurisdictional Range Superintendent as regards the availability of credit. 4. Failure to comply with this direction shall result in vacation of stay and dismissal of the appeal without prior notice. 5. Compliance to be reported on 18-9-2009. (Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|