https://www.taxtmi.com/highlights?id=50220 In the present case, eligibility to benefit of the notification is not in dispute and therefore the strict interpretation of the notification is not to be followed because once the appellant is found to be eligible for the benefit of the notification thereafter liberal procedure to be followed, is permissible - the substantive benefit should not be denied for procedural infractions en-us Fri, 15 Nov 2019 11:59:47 +0530 Fri, 15 Nov 2019 11:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50220 In the present case, eligibility to benefit of the notification is not in dispute and therefore the strict interpretation of the notification is not to be followed because once the appellant is found to be eligible for the benefit of the notification thereafter liberal procedure to be followed, is permissible - the substantive benefit should not be denied for procedural infractions Highlights Central Excise Fri, 15 Nov 2019 11:59:47 +0530 https://www.taxtmi.com/highlights?id=50220