2024 (2) TMI 506

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....ant : Mr. Vipul Kundalia, Adv. Mr. Tapan Bhanja, Adv. For the Respondent : None   1. Heard Sri Vipul Kundalia, learned senior standing counsel assisted by Mr. Tapan Bhanja, learned advocate for the indirect tax/appellant. 2. The revenue has filed the present appeal praying to set aside the order no. FO/76227/2018 dated 06.08.2018 in Service Tax Appeal No. 140/2009 passed by the Customs, E....

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....since the circular No. B1/6/2005 - Tru dated 27.7.2005 provides a mechanism for making endorsement on the consignment note and not separately. 4. We have carefully considered the submission of the learned counsel for the appellant and we do not find any substance in it. The aforesaid circular heavily relied by learned counsel for the appellant merely provides that if a declaration in the consignm....

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....roceedings initiated vide show cause notice dated 13.04.2006. The Tribunal, by the impugned order, has affirmed the order in original passed by the Commissioner of Service Tax. The finding of fact has been recorded in the order in original by the Commissioner of Central Excise that conditions have been satisfied by the respondent herein. The Tribunal has concurred with the findings. The findings r....