2011 (1) TMI 815

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..... see is claiming the benefit of Notification No.12/2003, if eligible, has to be extended to him and it cannot be denied if he produces the certificates - As per the decision taken by this bench in the cases of M/s. Sanmati Electro-Sinterings Vs. CCE, Belgaum (2010 -TMI - 205868 - CESTAT, BANGALORE), set aside the impugned order, without expressing any opinion on merits of the cases, keeping all the .....

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..... y/185 /2010 in ST/323/2010 Rs.4,13,953/- Rs.1,000/- Rs.4,13,953/- The impugned order also demanded appropriate interest on the Service Tax payable under Section 75. 2. Heard both sides and perused the records. 3. After hearing both sides on the stay petitions for some time, we find at this juncture as the issue is identical as was in the case of M/s. Gangavathi .....

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..... ates. In view of this, respectfully following the decision taken by this bench in the cases of M/s. Gangavathi Electrical Industries and M/s. Sanmati Electro-Sinterings (supra), we set aside the impugned order, without expressing any opinion on merits of the cases, keeping all the issues open, remand the matter back to the Adjudicating Authority to reconsider the issue afresh. Needless to say that .....

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