https://www.taxtmi.com/caselaws?id=74557 A procedural delay in intimating the Central Excise Officer did not justify denial of exemption and credit under Notification No. 201/79-C.E. where the duty-paid slag and supporting records were stated to be available for verification. The defect was treated as procedural rather than substantive, and the benefit could not be refused if the notification's essential conditions were otherwise met. The matter was remanded for verification of the duty-paying documents, with restoration of credit if the records established correct original availment. en-us Wed, 29 Jun 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74557 A procedural delay in intimating the Central Excise Officer did not justify denial of exemption and credit under Notification No. 201/79-C.E. where the duty-paid slag and supporting records were stated to be available for verification. The defect was treated as procedural rather than substantive, and the benefit could not be refused if the notification's essential conditions were otherwise met. The matter was remanded for verification of the duty-paying documents, with restoration of credit if the records established correct original availment. Case-Laws Central Excise Wed, 29 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74557