2009 (2) TMI 721

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..... hile ld. Commissioner has recorded that appropriate certificate has not been issued on the body of the consignment notes, he has also recorded that the Appellant has produced copy of certificate of GTA on annual basis. But he has disallowed the claim made by the Appellant. He submits that considering the hardship of the GTA assessee, the Tribunal has already decided in favour of the assessee in th .....

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..... questionable. Once the annual certificate is acceptable and Revenue has not brought out the reasons why the lack of consignments in certificates shall only be basis for denial of the benefit to the Appellant, the Appellant should not suffer. Considering the citations made by the Appellant, without expression of any opinion at this stage, we direct waiver of pre-deposit till disposal of appeal. ( .....

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