https://www.taxtmi.com/caselaws?id=49845 The Member (J) allowed the appeal in favor of the appellant regarding the abatement of duty for the closure of the unit, despite procedural lapses in documentation submission. Emphasizing that substantial benefits should not be denied due to such lapses, the Member aligned with a previous ruling and granted the abatement claim, noting that the closure was duly intimated. Procedural deficiencies did not overshadow the entitlement to abatement as long as essential requirements were fulfilled. en-us Wed, 26 Apr 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49845 The Member (J) allowed the appeal in favor of the appellant regarding the abatement of duty for the closure of the unit, despite procedural lapses in documentation submission. Emphasizing that substantial benefits should not be denied due to such lapses, the Member aligned with a previous ruling and granted the abatement claim, noting that the closure was duly intimated. Procedural deficiencies did not overshadow the entitlement to abatement as long as essential requirements were fulfilled. Case-Laws Central Excise Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49845