https://www.taxtmi.com/caselaws?id=263437 The Tribunal decided to proceed with the appeal, waiving the pre-deposit requirement with mutual consent. The main issue centered on the eligibility for exemption under specific notifications based on the authenticity of declarations on consignment notes. Despite citing relevant judgments, the Tribunal emphasized the need for detailed scrutiny of documents by the adjudicating authority. Consequently, the impugned order was set aside, and the appeal was remitted for thorough examination of evidence, granting the appellant a reasonable opportunity for a hearing. The appeal was allowed through remand, resolving the Special Petition. en-us Tue, 14 Jul 2015 00:00:00 +0530 Wed, 02 Sep 2015 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263437 The Tribunal decided to proceed with the appeal, waiving the pre-deposit requirement with mutual consent. The main issue centered on the eligibility for exemption under specific notifications based on the authenticity of declarations on consignment notes. Despite citing relevant judgments, the Tribunal emphasized the need for detailed scrutiny of documents by the adjudicating authority. Consequently, the impugned order was set aside, and the appeal was remitted for thorough examination of evidence, granting the appellant a reasonable opportunity for a hearing. The appeal was allowed through remand, resolving the Special Petition. Case-Laws Service Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263437