Substantial compliance for rebate claims under Rule 96ZO(2) allows curable procedural omissions without denial of the full benefit.

Rebate under Rule 96ZO(2) of the Central Excise Rules, 1944 was not denied merely because the closure intimation omitted the hours of stoppage required by clause (e). The omission was treated as a procedural defect, and substantial compliance was held sufficient where no prejudice was caused. The curable lapse did not justify rejection of the entire claim; the proper consequence was only to exclude the first day of the claimed rebate period. Rebate was therefore admissible, subject to that limited exclusion.

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Issues: Whether rebate under Rule 96ZO(2) of the Central Excise Rules, 1944 was admissible when the intimation of closure did not mention the hours of stoppage as required by clause (e).

Analysis: Rule 96ZO(2) required intimation of closure and reopening of production, including a declaration of the continuous period of closure. The appellant had not mentioned the hours of stoppage in the intimation, but the defect was procedural in nature. Following the view that the rule does not demand rigid literal compliance with every procedural detail where substantial compliance is shown and no prejudice is caused, the omission was treated as curable. The appropriate consequence was only to exclude the first day of the claimed period for rebate, rather than deny the entire benefit.

Conclusion: The appellant was entitled to rebate despite the omission, subject to exclusion of the day affected by non-mention of hours.

Ratio Decidendi: Procedural conditions for claiming abatement or rebate under Rule 96ZO(2) are satisfied by substantial compliance, and a curable omission that causes no prejudice does not justify denial of the substantive relief.

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