2011 (10) TMI 86

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..... so no benefit of notification No. 12/2003 - applicants have not produced such certificate by the transporters, the benefits stand denied to the appellants - Appellant contended that such certificates are not required to be given on each and every consignment note - Decided that set aside the impugned order and remand the matter to the original adjudicating authority for examining and verifying th .....

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..... certain conditions. The benefit of said notification stands denied to the appellants on the sole ground that one of the condition of the notification requiring certification by the GTA service provider to the extent that no modvat credit stands availed by him as also no benefit of notification No. 12/2003 stand availed by him, is required to be made. Inasmuch as the applicants have not produced s .....

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