9911796707
TMI Blog2009 (8) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... tifying payment of transport charges to transporters with required declaration as prescribed under Notification No. 32/2004-ST, dated 3.12.2004. Assessee also requested for time to produce certificates/affidavits in respect of cases where transporters had not given same. Commissioner (Appeals) held that assessee was entitled to abatement in respect of affidavit filed by various transporters, however, he held that assessee was not entitled to any abatement on value for which assessee had failed to produce declaration even belatedly. Held that- order passed by Commissioner (Appeals) is upheld. - ST/217/2009 - 1081 OF 2009 - Dated:- 7-8-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER NLN Prasad for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilled the said conditions and should have been filed before the availment of the benefit. It is also his submission that consignment note/LRs were not issued and in the absence of such consignment note/LRs there are no declarations. 5. Ld. Consultant would submit that the issue is now squarely settled by this Tribunal vide following cases:— (a) CCE v. Hy-Gro Chemicals Pharmtek (P.) Ltd. [2009] 20 STT 388 (Bang. - CESTAT). (b) CCE v. Neral Paper Mills (P.) Ltd. [2009] 22 STT 330 (Ahd. - CESTAT). (c) CCE v. Advance Diesel Engg. (P.) Ltd. [2008] 16 STT 156 (Ahd. - CESTAT). (d) Selvakumar Spinners (P.) Ltd. v. CCE [Final Order No. 855 of 2009, dated 17-7-2009]. 6. He would submit that even as recently on 8-10-2008, this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced evidence by way of producing original notarized affidavits, certifying the payment of Transport charges to the transporters with required declarations as prescribed under Notification No. 32/2004-ST, dated 3-12-2004, at a later date, in majority of cases making them eligible for abatement. At the time of personal hearing the appellants requested for 10 days time to produce certificates/affidavits in respect of cases, where the transporters have not given the same and, accordingly submitted one such affidavit, but failed to produce one more such affidavit till date. Since the appellants have failed to produce one such original affidavit from the transporter, they are liable to pay service tax on the gross amount of transport charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are not entitled for any abatement on the value of Rs. 70,050, for which the appellants have failed to produce the declaration even belatedly. In view of the above , I pass the following order." 8. It can be seen from the above reproduced findings for arriving at conclusion, ld. Commissioner (Appeals) has followed the various decisions of this Tribunal which has already settled the law on this issue. We find that the ld. Commissioner (Appeals) has correctly followed the law which has been settled by this Tribunal in various decisions. Ld. SDR was unable to produce any contrary decision to the decisions which have been cited by the ld. consultant appearing for the respondents and also as relied upon by the ld. Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
