2013 (12) TMI 857

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..... elds Ltd. (2012 (10) TMI 492 - CESTAT KOLKATA ) and Indian Oil Corpn. Ltd.'s cases (2013 (6) TMI 201 - CESTAT KOLKATA). However, the verification of the documents produced by the Appellant needs to be done by the lower authorities. In these circumstances, we remit the case to the original adjudicating authority to take into consideration the declarations filed by the applicant and decide the issue .....

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..... nished the details in the letterheads of the respective transport agency, before the lower authorities stating that neither CENVAT Credit was availed by the transporters nor the benefit of Notification No. 12/2003, dated 20.06.2003 availed by them. However, the said fact was not considered. The Ld. A.C.A. cited the judgments of the Tribunal in the case of Eastern Coalfields Ltd. vs. CCE ST, Bolp .....

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..... wer authorities the declaration from the respective transporters stating that the condition of the said Notification were complied, but the same were not considered. We find that the principle of law on the eligibility of benefit of Notification NO.32/2004-ST, dated 03.12.2004 has been settled by this Tribunal in Eastern Coalfields Ltd. (supra) and Indian Oil Corpn. Ltd.'s cases (supra). However, .....

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