https://www.taxtmi.com/caselaws?id=89927 Minor procedural irregularities in dealer registration and invoice description did not defeat relief under the notification where the invoices were not shown to be fabricated, the registration certificate was produced before the authorities, and receipt and utilisation of the goods were accepted. The mention of Faridabad together with Jind in the invoice address was treated as immaterial because transport documents supported movement of the goods and the transaction's genuineness was undisputed. On that basis, the alleged defects were regarded as procedural rather than substantive, and the assessee's entitlement to relief was not affected. en-us Mon, 23 Nov 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89927 Minor procedural irregularities in dealer registration and invoice description did not defeat relief under the notification where the invoices were not shown to be fabricated, the registration certificate was produced before the authorities, and receipt and utilisation of the goods were accepted. The mention of Faridabad together with Jind in the invoice address was treated as immaterial because transport documents supported movement of the goods and the transaction's genuineness was undisputed. On that basis, the alleged defects were regarded as procedural rather than substantive, and the assessee's entitlement to relief was not affected. Case-Laws Central Excise Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89927