https://www.taxtmi.com/caselaws?id=41152 A procedural lapse in claiming proforma credit was treated as technical where the assessee had made repeated efforts to obtain the required certificates, produced delivery challans and jurisdictional excise certificates, and showed that duty had been paid on the goods. In the absence of mala fides, the penalty was held unsustainable, and the substantive credit claim required fresh examination because relevant documentary evidence had not been considered earlier. The matter was remanded for reconsideration of the proforma credit entitlement on the basis of the additional evidence and for appropriate orders. en-us Sat, 31 Mar 1979 00:00:00 +0530 Fri, 21 May 2010 13:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41152 A procedural lapse in claiming proforma credit was treated as technical where the assessee had made repeated efforts to obtain the required certificates, produced delivery challans and jurisdictional excise certificates, and showed that duty had been paid on the goods. In the absence of mala fides, the penalty was held unsustainable, and the substantive credit claim required fresh examination because relevant documentary evidence had not been considered earlier. The matter was remanded for reconsideration of the proforma credit entitlement on the basis of the additional evidence and for appropriate orders. Case-Laws Central Excise Sat, 31 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41152