Case Law Details
CCE Vs Kashi Vishwanath & Sons (Cestat Delhi)- Tribunal decision in the case of Sri Venkata Balaji Jute (P) Ltd Vs CCED Vishkhapatnam reported in 2010 (19) STR 403 wherein by following the Tribunal decision in the case of Commissioner of Central Excise Vapi Vs Uni mark Remedies Ltd reported in 2009 (15) STR 254 (Trib), it has been that the Notification does not require consignmentwise declaration on consignment notes. As regards non-availment of credit and the declaration, even though not on the consignment notes is sufficient for allowing the benefit of Notification No. 32/04. To the same effect is the Tribunal decision in the case of CCE Vs Nerala Paper Mills Pvt Ltd reported in 2009 (14) STR 374 (Trib.- Ahmd.) . As the issue is covered in favour of the respondents by above referred decisions of the Tribunal, we find no infirmity in the view adopted by the Commissioner (Appeals). Accordingly, appeal field by the Revenue is rejected.
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI
ST/Appeal No. 2/2008
Arising out of Order-in-Appeal No. 48-49/ST/Alld/07 Dated: 26.9.2007
Date of Decision: 20.01.2011
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