TMI Blog2014 (10) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... round of availment of notification before the Asstt. Commissioner, he has bothered not to examine the same and to find out whether the conditions of the said notification are fulfilled or not. However, in any case, we find that the said notification do not carry any conditions, as is clear from the latest notification no.8/2004-ST dated 9.7.2004 even the earlier notifications. Matter remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, he was availing the benefit of abatement of 40% in terms of the notification available at that particular point of time. 3. The show cause notice dated 13.10.2005 was raised against them proposing to confirm the demand of the above mentioned amount, for the period 1.7.2004 to 30.09.2004. On going through the said show cause notice, we find that the notice simplicitor raises the demand as sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said notification lays down the certain conditions which the appellant has not demonstrated to have fulfilled. He accordingly rejected the appeal. 7. We have been shown the sequence of notification starting from notification no.12/2001-ST till the notification no.8/2004-ST dated 9.7.2004. As such the finding of the appellate authority that abatement was available only till 31.3.2004 is factua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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