TMI Blog2010 (4) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... se services were availed by the assessees did not file declarations to the effect that they had not availed CENVAT credit or the benefit of Notification No. 32/2004. Held that - since copies of declaration of transporters had been filed before Tribunal but were not produced before authorities below, impugned order was to be set aside and matter was to be remitted to adjudicating authority for fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission is that other transporters have since filed the requisite declarations. He, therefore, prays that the case be remitted to the adjudicating authority for consideration of the above submissions. 3. Learned SDR fairly leaves the matter for decision by the Bench. 4. Since copies of the declarations of the transporters have now been filed before the Bench but were not produced before the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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