CCE Vs. JKEW FORGINGS

JUDGEMENT

(1.) THIS appeal has come up for hearing on the point of stay but after hearing for some time it appeared to us that the main appeal itself may finally be disposed of and we accordingly heard the parties.

(2.) THE appeal by the Revenue is directed against the order of Commissioner of Central Excise (Appeals) setting aside the order -in -original of the Assistant Commissioner and allowing the appeal of the respondent. The respondent is a recipient of 'goods transport agency' service. The dispute relates to availment of the benefit of abatement on the gross amount charged from the customer in terms of -ST dated 3.12.2004. The Notification reads as under:

(3.) ON appeal by the respondent, the Commissioner (Appeals) noted that a claim for abatement can be allowed provided no cenvat credit has been availed of. He, however, also held that the respondent's claim of non -availment of cenvat credit is "not liable to be rejected" in view of the endorsed copies and certificates produced "until proved otherwise". He also observed that before arriving at any contrary conclusion about the veracity of documents under reference, the adjudicating authority ought to have verified the same from the concerned transport agency or by resorting to some other alternate method which had not been done. Having observed and held so the, Commissioner (Appeals) instead of sending the matter back to the adjudicating authority for verification simply set aside the order without any further consequential order.