1997 (11) TMI 206

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....lant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Short question involved in this appeal is whether the credit taken by the appellants on the duty-paid Blooms is irregular and needs reversal on declaration of the inputs as Axle Blooms in their application for Proforma Credit under Rule 56A. Lower authorities have denied the benefit of the Proforma ....

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....t substantive benefit should not be denied merely for a procedural lapse or technical lapse, if any. 2. Opposing the contention, learned JDR, Shri R.K. Roy reiterates the findings of the lower authorities as set out above. 3. We have carefully considered the submissions. We are inclined to agree with the submissions of the learned Advocate, Shri N. Mookherjee. In Tariff description....