2011 (4) TMI 729

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....ated 18.6.2010 on record requesting the Tribunal to decide the matter on merit without granting of any personal hearing. 2. The aforesaid request of the assessee required us to go through the first appellate order to find out whether the said order suffers from any legal infirmity or the appellant was denied relief unlawfully. The extensive examination done by the ld. Commissioner (Appeals) by or....

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....on No.32/2004 ST dated 03.12.2004 as the Appellant had failed to produce any evidence to support that conditions enumerated in the notification have been satisfied so as to enable them to avail benefit of said Notification. In this context I find that the appellant have produced copies of confirmation from their transporters about non availment of cenvat credit on inputs/ capital goods and also ab....

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....ty below has gone through the confirmation received from the transporters about the non-availment of cenvat credit for allowing the benefit of Notification No.32/04 dated 3.12.04. Allowing appropriate relief, the Commissioner rightly worked out the liability that has arisen on the basis of evidence produced from the transporter. The said liability has been very neatly worked out for two different ....