https://www.taxtmi.com/caselaws?id=81261 The Tribunal set aside the Collector (Appeals) order and provided relief to the appellants in a case concerning the interpretation of Central Excise Notification No. 201/79. The dispute centered on compliance with procedural requirements for excise duty exemption and the validity of a demand for recovery of proforma credit due to alleged lapses. The Tribunal emphasized that procedural difficulties faced by the appellants should not impede substantive justice, highlighting the importance of balancing procedural requirements with practical challenges in excise duty compliance. en-us Mon, 18 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 14:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81261 The Tribunal set aside the Collector (Appeals) order and provided relief to the appellants in a case concerning the interpretation of Central Excise Notification No. 201/79. The dispute centered on compliance with procedural requirements for excise duty exemption and the validity of a demand for recovery of proforma credit due to alleged lapses. The Tribunal emphasized that procedural difficulties faced by the appellants should not impede substantive justice, highlighting the importance of balancing procedural requirements with practical challenges in excise duty compliance. Case-Laws Central Excise Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81261