https://www.taxtmi.com/caselaws?id=103508 Non-compliance with the time-limit for filing a separate duty-paid statement under Notification No. 33/99 was treated as a procedural defect, not a substantive bar to exemption. The assessee's eligibility to the notification was undisputed, and the duty payment had already been reflected in the RT-12 returns filed with the Department, so the Revenue was aware of the relevant facts. Applying the principle that a procedural lapse does not defeat substantive relief where the underlying condition is otherwise satisfied, the commentary concludes that the notification benefit should not be denied on this ground and the Revenue's objection fails. en-us Thu, 26 Apr 2001 00:00:00 +0530 Thu, 23 Feb 2012 13:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103508 Non-compliance with the time-limit for filing a separate duty-paid statement under Notification No. 33/99 was treated as a procedural defect, not a substantive bar to exemption. The assessee's eligibility to the notification was undisputed, and the duty payment had already been reflected in the RT-12 returns filed with the Department, so the Revenue was aware of the relevant facts. Applying the principle that a procedural lapse does not defeat substantive relief where the underlying condition is otherwise satisfied, the commentary concludes that the notification benefit should not be denied on this ground and the Revenue's objection fails. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103508