9911796707
TMI Blog2008 (11) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed against the orders impugned in the captioned appeals. Details of the orders are as follows: S. No. Appellants OIA No. Material Period ST demanded Rs. Penalty Rs. 1. SNI Industries 52/08 18-6-08 03/06 to 09/06 47,331 47,331 2. SNI Granites 53/08 18-6-08 01/05 to 09/06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption extended under Notification No. 32/2004-S.T., dated 3-12-2004 and imposed penalties on them, on the ground that the appellants had not satisfied the above conditions of the said Notification. 2. Moving the application for waiver of pre-deposit and stay of recovery, the Ld. Counsel representing the appellants submits that the consignments involved had been transported to the premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as they had not received GTA service because by definition Goods Transport Agency service was any service rendered in relation to transport of goods by road. This definition did not cover truck operators who just transport the goods. The demands and penalties are consequent to a finding by the original authority that the appellants had not submitted to the authorities consignment notes issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r satisfying the conditions prescribed. There was no dispute that in none of the cases the appellants produced the requisite consignment notes with the endorsement envisaged in the Notification No. 32/2004-S.T., dated 3-12-2004. 4. I have carefully considered the case records and the submissions by both sides. Vide Circular F. No. 166/13/06-CX dated 12-3-07, the Board has clarified that availors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2004-S.T., dated 3-12-2004. The impugned orders denied the benefit on the ground that the appellants had not satisfied the conditions prescribed in the Notification. In the circumstances, I find that the appellants have made prima facie case against the demands and penalties. Accordingly, there shall be waiver of pre-deposit and stay of recovery of tax and penalties as per the impugned orders ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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