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TMI Blog2011 (4) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... of notification No. 32/2004-ST and 1/2006-ST, on the ground that they have not produced the requisite documentary evidence to show that the transporters have not availed the benefit of modvat credit - Appellants submits that such evidences could not be produced before the Commissioner (Appeals) inasmuch as they lost their file during the relevant period - He submits that the said evidences are ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been denied the abatement in terms of notification No. 32/2004-ST and 1/2006-ST, on the ground that they have not produced the requisite documentary evidence to show that the transporters have not availed the benefit of modvat credit. For better appreciation relevant paragraph from the order is reproduced below :- 8. I find that appellant have not produced any documentary evidence, certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d DR. In view of the above, we set-aside the impugned order and remand the matter to Commissioner (Appeals) for fresh adjudication and to afford the opportunity to the appellants to put-forth various evidences to reflect upon the satisfaction of the conditions of the notifications in question. Stay petition as also appeal get disposed off in above manner. (Dictated and pronounced in the Court) X X X X Extracts X X X X X X X X Extracts X X X X
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