2014 (1) TMI 1160

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....onal Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay. On a perusal of the records and hearing both sides, we find that the impugned demand arises from denial of CENVAT credit on GTA service which was used by the appellant for outward transportation of their final products during the period from September 2010 to August 2011. The show-caus....

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....tween the outward transportation of goods and its manufacture and clearance was established by the appellant by showing that the cost of transportation was factored into the assessable value of the goods and the ownership and risk of transportation in respect of the goods was retained by the appellant till the goods reached the customer's premises. For these reasons, according to the learned couns....

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....e issue was not properly addressed by the appellate authority. As to what was the impropriety, the grounds of this appeal are silent. Nevertheless, we have considered the submissions of their counsel. He asserts that the requisite evidence was produced before the lower authorities. In order to satisfy ourselves, we asked for such evidence, which is, however, not forthcoming. Apart from this, we fi....