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TMI Blog2012 (8) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... R) Per: P R Chandrasekharan: The appeals, condonation of delay applications and stay applications are directed against order-in-appeal No. AKP/132 & 133/NSK/2010 Dated 29.04.2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. Against the said order the appellant filed a composite appeal and they were directed by the Registry to file separate appeals. Composite appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue filed an appeal before the Commissioner (Appeals) stating that Notification No. 33/2004-ST dated 03.12.2004 exempted GTA services in respect of foods and vegetables unconditionally and, therefore, the appellants are not required to discharge service tax liability and the payment made is under mistake of law. What is deposited with the department cannot be considered as tax but it is a deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issue so that tax burden could be relieved. Therefore, by asking the appellant to prepare a separate claim under Section 11B in respect of the GTA services, it does not sub-serve the objective of the Government and on this ground alone the order of the appellate authority needs to be set aside. 5. The learned A.R. appearing for the Revenue on the other hand reiterated the findings of the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it is in connection with export purposes. 8.1 Section 5A (1A) of the Central Excise Act, 1944 read as follows:- "For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacture of such excisable goods shall not pay duty of exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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