2008 (12) TMI 121

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....he Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order]. - The Revenue has filed this appeal against the order of the Commissioner (Appeals) wherein he has held as under :- "7. The appellants have mainly argued that declaration made by the GTAs on their letter heads were sufficient to meet the requirement of the notification. In this respect I find that in Notification No. 32/....

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....at a declaration by the GTA to this effect in consignment note may suffice for the purpose of availment of abatement. It does not mean that the said declaration cannot be given by other means. The said requirement is not mandatory. From the show cause notice itself I find that the unit had the copies of separate declaration on the letter head of GTAs and the same were produced to the Audit party. ....

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...., dated 3-12-2004 is not correct in law." 2. Ld. Advocate Shri P.M. Dave on behalf of the respondents has requested for adjournment. However, I find that the Commissioner (Appeals)' order it is well reasoned and follows the decision of the Hon'ble Supreme Court in CCE, Vadodara v. Dhiren Chemicals Inds. [2002 (139) E.L.T. 3 (S.C.)], wherein it has been held that Board's circular in favour of th....