https://www.taxtmi.com/caselaws?id=211450 The High Court directed the appellant to file an appeal before the Tribunal along with a stay petition, restraining the department from collecting excise duty until the stay application is decided. However, subsequent proceedings confirmed the demand of duty, leading to a challenge of the impugned order. The Tribunal found no justifiable reason to stay the operation of the order due to the raised and confirmed demand. The Tribunal emphasized that substantive compliance should prevail over minor procedural errors and allowed the appeal, granting the appellant the benefit of the correct notification. en-us Wed, 01 Feb 2012 00:00:00 +0530 Thu, 22 Mar 2012 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211450 The High Court directed the appellant to file an appeal before the Tribunal along with a stay petition, restraining the department from collecting excise duty until the stay application is decided. However, subsequent proceedings confirmed the demand of duty, leading to a challenge of the impugned order. The Tribunal found no justifiable reason to stay the operation of the order due to the raised and confirmed demand. The Tribunal emphasized that substantive compliance should prevail over minor procedural errors and allowed the appeal, granting the appellant the benefit of the correct notification. Case-Laws Central Excise Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211450