2018 (7) TMI 430

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....to them. Notification No. 35/2004-ST dated-3.12.2004 for the period 01/05 to 09/05 resulting in short levy of Rs. 4,18,25,298/-. Also, there was nothing in record to show that the Respondent assessee has fulfilled the mandatory condition by proviso (i) & (ii) of Notification No.32/2004-ST, while availing the above benefit. The Show Cause Notice was thus issued to the appellant Respondent which was adjudicated vide impugned order dropping the demand as a whole consequently no imposition of Interest and Penalty. 3. Ld. C.A. on behalf of the noticee submit that the issue is no longer res integra in view of decision of this Hon'ble Tribunal in the case of Indian Oil Corpn. Ltd. Vs. Commr. of Central Excise, Patna [ 2013 (29) S.T.R. 524 (Tri.-K....

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....nment note to the effect that they had neither availed credit on inputs or capital goods nor benefit of Notification No. 12/2003. On the other hand, the appellant had claimed that the declarations were furnished by the respective goods transport agencies in their letter-head declaring that they had not availed the credit of duty paid on inputs or capital goods nor benefit of Notification No. 12/2003 had been availed. Besides, in the statement of Bills paid towards transport charges to the respective transport agencies, the said declaration was also made. We find that the ld. Commissioner has denied the benefit of said Notification on the ground that the procedure for availing the benefit of said Notification laid down by the C.B.E. & C. in ....