9911796707
TMI Blog2024 (2) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... y with the two conditions of Notification No. 32/2004- ST dated 03.12.2004 - HELD THAT:- It is merely for the purposes of removing the inconvenience in availing the benefit under the notification that the circular provides as an option to make declaration on the consignment note as compliance of the condition of the notification in question. It does not prohibit making a declaration separately. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : None 1. Heard Sri Vipul Kundalia, learned senior standing counsel assisted by Mr. Tapan Bhanja, learned advocate for the indirect tax/appellant. 2. The revenue has filed the present appeal praying to set aside the order no. FO/76227/2018 dated 06.08.2018 in Service Tax Appeal No. 140/2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (East Zonal Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides a mechanism for making endorsement on the consignment note and not separately. 4. We have carefully considered the submission of the learned counsel for the appellant and we do not find any substance in it. The aforesaid circular heavily relied by learned counsel for the appellant merely provides that if a declaration in the consignment note is made then it may suffice for the purpose of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2006. The Tribunal, by the impugned order, has affirmed the order in original passed by the Commissioner of Service Tax. The finding of fact has been recorded in the order in original by the Commissioner of Central Excise that conditions have been satisfied by the respondent herein. The Tribunal has concurred with the findings. The findings recorded are findings of fact based on consideration of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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