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TMI Blog2009 (12) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund of Rs. 71,543 covering the period from 1-1-2005 to 31-10-2005 on the ground that they were eligible to abatement of 75 per cent in terms of Notification No. 32/2004-ST, dated 3-12-2004 and were therefore, entitled to refund of excess paid. They also filed consolidated declaration in terms of the notification, from the transport agencies month-wise, stating that they had neither taken cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occasion to consider the applicability of the above case law. I, therefore, set aside the impugned order and remit the case to the adjudicating authority for fresh decision in the light of the Tribunal’s order. - S/147 OF 2008 - 1867 OF 2009 - Dated:- 4-12-2009 - MS. JYOTI BALASUNDARAM, VICE-PRESIDENT J. Shankar Raman for the Appellant. C. Dhanasekaran for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding transport service was not made by the appellants as required under Board's Circular dated 27-7-2005 and further, on the ground that there was no mention of the name of the agencies except lorry numbers and date in the vouchers raised by the factory and no reference to the appellants by name, in the consolidated declaration. The Commissioner (Appeals) upheld the adjudication order and further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. I, therefore, set aside the impugned order and remit the case to the adjudicating authority for fresh decision in the light of the Tribunal's order. 3. The appellants are at liberty to raise all pleas available to them including the plea that the consolidated declaration should be accepted and if for any reason it is found to lack necessary particulars such particulars may be called for fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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