2015 (10) TMI 118

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....hri Anil Kumar, Advocate                              For the Respondent : Shri M.R.Sharma, AR ORDER PER: R.K.SINGH Appeal has been filed against Order-in-Appeal dated 27.2.2009 which upheld primary adjudication order dated 14.10.2008 in terms....

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....003-ST availed. 3. Learned AR on the other hand submitted Boards circular No.B/1/6/2005-TRU dated 27.7.2005 and 5/1/2007 dated 12.3.2007 which clarified that it was incumbent upon the appellant that the consignment notes carried declaration by the transport agency to the effect that credit on input or capital goods was not availed and benefit of Notification No.12/2003-ST was not taken and add....