2014 (11) TMI 123

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..... AR, for the Respondent. ORDER The assessee is the appellant. The appeal is preferred against the revisional/appellate order passed by the Commissioner, Customs & Central Excise and Service Tax, Allahabad dated 15-1-2009 reversing the adjudication order dated 14-5-2007 passed by the Assistant Commissioner, Central Excise Division, Faizabad. 2. Proceedings were initiated against the assesse .....

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..... he appellate authority reversed. 5. We notice that vide Board Circular dated 21-8-2008 it is clarified, in partial modification of instructions set out in an earlier Board Circular dated 27-7-2005, that the benefit of abatement under Notification No. 32/2004-S.T. may also be extended in past cases, if tax payers produce a general declaration from the GTA that the benefits under Notification .....

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