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TMI Blog2012 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No.12/2003-ST should not be denied. In this case which is in our hand, it is undisputed that the appellant had filed the declaration to the adjudicating authority - in favour of assessee. - ST/224/2012 - - - Dated:- 4-7-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri J.C. Patel, Adv.: for Assessee. Shri S.T. Gurshani, A.R.: for the Revenue. Per: M.V. Ravindran: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities. It is his submission that the adjudicating authority has confirmed the demand only on the ground that the appellant has not filed individual declaration on each and every consignment note as was envisaged in Board s Circular No.B1/6/2005-TRU, dt.27.07.2005. 4. Ld.D.R., would reiterate the findings of adjudicating authority. 5. On considering the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A on their letter-head as regards non-availment of CENVAT Credit, the benefit of Notification No.12/2003-ST should not be denied. In this case which is in our hand, it is undisputed that the appellant had filed the declaration to the adjudicating authority. 5. Respectfully following our own decision in the case of Cadila Healthcare Ltd. (supra), we find that the impugned order is not sustainab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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