2009 (7) TMI 1095

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..... two appeals, the only issue involved is whether 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 .....

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..... gone through the decision of the Tribunal 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 jus .....

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