https://www.taxtmi.com/caselaws?id=167354 Compliance with the procedure prescribed under Rule 56A was treated as a condition for proforma credit under Notification No. 95/79. Unexplained delay in filing the D.3 forms, with no provision for condonation, was regarded as non-observance of the prescribed procedure and enough to deny the concession. The Tribunal also had not decided whether Rule 56A(3) was directory or mandatory, so that question could not form the basis of a reference. On that reasoning, both proposed questions were held not to survive for reference and the reference application was rejected. en-us Wed, 19 Sep 1984 00:00:00 +0530 Wed, 17 Dec 2014 12:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167354 Compliance with the procedure prescribed under Rule 56A was treated as a condition for proforma credit under Notification No. 95/79. Unexplained delay in filing the D.3 forms, with no provision for condonation, was regarded as non-observance of the prescribed procedure and enough to deny the concession. The Tribunal also had not decided whether Rule 56A(3) was directory or mandatory, so that question could not form the basis of a reference. On that reasoning, both proposed questions were held not to survive for reference and the reference application was rejected. Case-Laws Central Excise Wed, 19 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167354