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TMI Blog2008 (9) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... heard both sides on the stay petition for a while and thereafter felt that the appeal can be finally disposed of on a short point and accordingly, we waive pre-deposit of the dues and proceed to dispose of the appeal finally. 2. The relevant facts, in brief, are as follows : (a) The appellant is a manufacturer of transformers, switchgear and parts and they are availing the services of GTA. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion notification is subject to conditions which are required to be fulfilled not by the appellant personally but by third parties namely GTAs. He admitted that in these cases the required endorsement has not been made in the concerned consignment notes. However, he claimed that in certain cases, such endorsements were given by the GTAs on the bills/invoices raised by them. In cases, where such end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that to avail the benefit of Notification No. 32/2004 the conditions stipulates thereunder require to be fulfilled; as the appellant are availing the benefit, responsibilities is on them to prove that the conditions are fulfilled. The manner of fulfilling the condition has been prescribed by the instructions dated 27th July 2005 the latest instructions dated 21-8-2008 relaxing the conditions of en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d capital goods. The said charges are denied vehemently by the appellant. They have also produced evidence in the form of endorsements in the bills and in the form of declarations from concerned GTAs. 5.2 We find that no verification has been made by the Department to test the veracity of the claim by the appellant. The Commissioner was not right in brushing aside the certificate without causing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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