https://www.taxtmi.com/caselaws?id=365923 The court allowed the appeal, setting aside the orders of the Commissioner of Central Excise, Shillong, and the CESTAT, Kolkatta. The matter was remitted for a merits-based decision on the appellant's original application, emphasizing the importance of distinguishing between substantive and procedural requirements and applying the doctrine of substantial compliance. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sat, 31 Aug 2019 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365923 The court allowed the appeal, setting aside the orders of the Commissioner of Central Excise, Shillong, and the CESTAT, Kolkatta. The matter was remitted for a merits-based decision on the appellant's original application, emphasizing the importance of distinguishing between substantive and procedural requirements and applying the doctrine of substantial compliance. Case-Laws Central Excise Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365923