https://www.taxtmi.com/caselaws?id=246382 The Tribunal set aside the impugned order denying the benefit of Notification No. 50/2003-C.E. to the appellant due to a procedural mistake in mentioning the wrong notification number in their declaration. The Tribunal emphasized that minor procedural irregularities should not deprive substantive benefits, allowing the appeal and disposing of the stay petition. The High Court's direction to file an appeal with a stay petition was found ineffective as the demand had already been confirmed, leading to no justifiable reason to stay the operation of the impugned order. en-us Tue, 14 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246382 The Tribunal set aside the impugned order denying the benefit of Notification No. 50/2003-C.E. to the appellant due to a procedural mistake in mentioning the wrong notification number in their declaration. The Tribunal emphasized that minor procedural irregularities should not deprive substantive benefits, allowing the appeal and disposing of the stay petition. The High Court's direction to file an appeal with a stay petition was found ineffective as the demand had already been confirmed, leading to no justifiable reason to stay the operation of the impugned order. Case-Laws Central Excise Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246382