2009 (2) TMI 721

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..... RDER Ld. Counsel Shri S.V. Arya submits that while ld. Commissioner has recorded that appropriate certificate has not been issued on the body of the consignment notes, he has also recorded that the Appellant has produced copy of certificate of GTA on annual basis. But he has disallowed the claim made by the Appellant. He submits that considering the hardship of the GTA assessee, the Tribunal has .....

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..... ntire year's transaction, then that becomes questionable. Once the annual certificate is acceptable and Revenue has not brought out the reasons why the lack of consignments in certificates shall only be basis for denial of the benefit to the Appellant, the Appellant should not suffer. Considering the citations made by the Appellant, without expression of any opinion at this stage, we direct waiver .....

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