2008 (11) TMI 600

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....CDR, for the Respondent. ORDER These applications for waiver and stay have been filed against the orders impugned in the captioned appeals. Details of the orders are as follows: S. No. Appellants OIA No. Material Period ST demanded Rs. Penalty Rs. 1. SNI Industries 52/08 18-6-08 03/06 to 09/06 47,331 47,331 2. SNI Granites 53/08 18-6-08 01/05 t....

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....04-S.T., dated 3-12-2004 and imposed penalties on them, on the ground that the appellants had not satisfied the above conditions of the said Notification. 2. Moving the application for waiver of pre-deposit and stay of recovery, the Ld. Counsel representing the appellants submits that the consignments involved had been transported to the premises of the appellants by Goods Transport Operators a....

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....efinition Goods Transport Agency service was any service rendered in relation to transport of goods by road. This definition did not cover truck operators who just transport the goods. The demands and penalties are consequent to a finding by the original authority that the appellants had not submitted to the authorities 'consignment notes' issued by the Goods Transport Agencies with the endorsemen....

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....no dispute that in none of the cases the appellants produced the requisite consignment notes with the endorsement envisaged in the Notification No. 32/2004-S.T., dated 3-12-2004. 4. I have carefully considered the case records and the submissions by both sides. Vide Circular F. No. 166/13/06-CX dated 12-3-07, the Board has clarified that availors of Goods Transport Agency service like the appel....