JAIN STEELS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE applicants filed this application for waiver of pre -deposit of waiver of an amount of Service tax Rs. 4,27,166/ -.

(2.) Benefit of -S.T., dated 3 -12 -2004 was denied to the applicants on the ground that necessary declaration was not given on the consignment note. Declaration as required under notification was filed on yearly basis supported by Chartered Engineer certificate. In view of this pre -deposit of amount of Service tax is waived for hearing of the appear.

(3.) STAY petition is allowed.