9911796707
TMI Blog2009 (4) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... s did not avail CENVAT credit as well as benefit of Notification No. 12/2003 so as to extend the benefit of Notification No. 32/4-ST, dated 3-12-2004 (of 75 per cent abatement) to them. The declaration from the transporters has been rejected by the authorities as the declaration uniformly contained a rubber stamp without any signature of the concerned transporters and was, therefore, not acceptabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up and decide the appeal itself at this stage and, hence, proceed to do so after waiving pre-deposit. 2. The demand has been confirmed on the ground that the appellants did not satisfy the authorities below that transporters did not avail CENVAT credit as well as benefit of Notification No. 12/2003 so as to extend the benefit of Notification No. 32/4-ST, dated 3-12-2004 (of 75 per cent abatemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the eligibility of the appellants to the benefit of Notification No. 32/04. The amounts involved in respect of this issue is Rs. 2,60,706. The appellants do not dispute the balance demand of Rs. 19,506 and admit their liability to pay this demand which we confirm. In respect of the balance amount, the case is remitted to the adjudicating authority for fresh decision in the light of the certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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