2010 (1) TMI 453

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..... ation on consignment notes. Held that- matter is remand back as the Connissioner (Appeals) had rejected appeal filed by assessee for non-compliance of pre-deposit. - ST/230 OF 2009 - 66 OF 2010 - Dated:- 11-1-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER Ganesh Sastry for the Appellant. U. Raja Ram for the Respondent. ORDER M.V. Ravindran, Judic .....

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..... f the records, we find that the Commissioner (Appeals) had rejected the appeal filed by the appellant for non-compliance of pre-deposit ordered by him. The issue involved in this case is eligibility of abatement under Notification No. 32/2004, dated 3-12-2004. The contention of the Revenue is that the appellant should have produced the declaration on consignment notes. On the other hand, the learn .....

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