2010 (9) TMI 297

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r per : K.A. Puj, J. (Oral)]. - The Commissioner of Central Excise, Customs & Service Tax, Vapi has filed this tax appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, proposing to formulate the following substantial question of law for determination and consideration of this Court :   "Whether the Tribunal is justified in allowing abatem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Commissioner (Appeals) vide his order dated 30-11-2007 allowed the said appeal and set aside the order passed by the Assistant Commissioner. The revenue has taken up the matter before the Tribunal and the Tribunal vide its order dated 26-12-2008 [2009 (14) S.T.R. 374 (Tri.)] confirmed the order passed by the Commissioner (Appeals). 4. Mrs. Naynaben Gadhavi, learned standing counsel appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said notifications. She has further submitted that the Tribunal has wrongly come to the conclusion that a declaration by the goods transport agency in the consignment note issued to the effect that neither credit on inputs or capital goods used for provision of service has been taken nor the benefit of Notification dated 20-6-2003 has been taken by the respondent assessee, is required to avail a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....He has, therefore, concluded that the impugned order denying the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 is not correct in law and hence, dismissed the appeal. 7. The Tribunal has, by referring to the judgment of the apex court in the case of CCE v. Dhiren Chemical Industries, 2002 (139) E.L.T. 3 (S.C.), confirmed the order of the Commissioner (Appeals) and dismissed the a....