2008 (9) TMI 859

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....for the Respondent. ORDER We heard both sides on the stay petition for a while and thereafter felt that the appeal can be finally disposed of on a short point and accordingly, we waive pre-deposit of the dues and proceed to dispose of the appeal finally. 2. The relevant facts, in brief, are as follows : (a) The appellant is a manufacturer of transformers, switchgear and parts and they ....

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....e for the appellant submits that the exemption notification is subject to conditions which are required to be fulfilled not by the appellant personally but by third parties namely GTAs. He admitted that in these cases the required endorsement has not been made in the concerned consignment notes. However, he claimed that in certain cases, such endorsements were given by the GTAs on the bills/invoic....

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....iding the past cases. 4. Learned DR submits that to avail the benefit of Notification No. 32/2004 the conditions stipulates thereunder require to be fulfilled; as the appellant are availing the benefit, responsibilities is on them to prove that the conditions are fulfilled. The manner of fulfilling the condition has been prescribed by the instructions dated 27th July 2005 the latest instruction....

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.... concerned might have availed credit on inputs and capital goods. The said charges are denied vehemently by the appellant. They have also produced evidence in the form of endorsements in the bills and in the form of declarations from concerned GTAs. 5.2 We find that no verification has been made by the Department to test the veracity of the claim by the appellant. The Commissioner was not right....