2010 (6) TMI 146

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..... - and penalties imposed on them under Sections 76 & 78 of the Finance Act, 1994. in the light of the decision of Paper Mills Ltd. Vs. CCE, Viskhapatnam 2010 -TMI - 75271 - CESTAT BANGALORE, allowed the benefit of the same notification finding that a consolidated declaration was sufficient compliance with the notification. Allow the appeal. - 690 of 2009 - - - Dated:- 28-6-2010 - Represented .....

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..... the impugned order, the Commissioner demanded the exemption availed by the appellants and imposed penalties as mentioned above. After hearing both sides on the stay application for some time, we find that the appeal itself can be disposed of without a further hearing. Accordingly we take up the appeal for the disposal. 2. Heard both sides and perused the case records. 3. We find that the impug .....

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..... ESTAT-BANG] , the appellants therein were allowed the benefit of the same notification finding that a consolidated declaration was sufficient compliance with the notification. We find that in the instant case also the appellants have furnished a consolidated declaration instead of consignment notes carrying such a declaration by GTA in respect of each consignment for which the appellants had .....

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