TMI Blog2012 (6) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... here are several decisions wherein a view has been taken that it is not essential such a declaration has to be given in the consignment notes but separate declaration would also serve the purpose. Also after 01.3.2008, notification was amended and the requirement of declaration was taken away. Matter remanded to original adjudicating authority for fresh adjudication. - ST/36 of 2012 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority. Further, it was also found that certificates produced by the appellant did not mention the correct notification number as regards availment of benefit of said notification. Under these circumstances, I consider this a fit case for waiver of pre-deposit for considering the appeal itself for final decision. 3. It was submitted by the learned counsel that in this case, service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable mistake. Further, he also submits that in respect of four invoices, the GTA service provider has paid the service tax as a consigner and this has not been considered. He also submits that after 01.3.2008, notification was amended and the requirement of declaration was taken away. This aspect has not been taken into account and service tax demand has been confirmed for the whole period. Und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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