TMI Blog2009 (7) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... er the appellant is entitled to abatement granted by Notification No. 32/04 dated 3-12-2004 in respect of GTA Service. The appellant has moved an application for extension of stay. The crucial aspect has already been considered while stay order was passed by Tribunal. Therefore, we consider it necessary to dispose of the appeals without keeping the same pending when the issues are no more in confl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Areva T D India Ltd. v. CCE, Allahabad reported in 2009 (14) S.T.R. 426 (Tri.-Del.). It is also not in dispute that furnishing of declaration is a necessity of law to get relief as granted by aforesaid Notification. When we have been taking a consistent view that substance of declaration has primacy than the format of declaration, to do justice to both sides, having noticed the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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