1999 (2) TMI 188

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....rivastava, JDR, for the Respondents. [Order]. -  This is an appeal filed against the order-in-appeal dated 29-10-1996 passed by Commissioner (Appeals), Meerut. 2.  Ld. Counsel stated that the appellants are engaged in the manufacture of Detergent Powder and Washing Powder as branded goods for M/s Goramal Hariram Ltd. using their brand name "555" as well as their own brand name. ....

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.... by hand thrice without giving any reason) was not attended to within stipulated period as provided in the Statutory Rule 174 and hence are to be considered as having been registered with the Department from the date of filing of their application i.e. the date of despatch of their application through registered post on 3-12-1994 in terms of Rule 174(9) ibid. Since raw materials are transferred by....

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.... 5.   He further submitted that Rule 57GG was introduced on 4th July, 1994 and it was a transitional provision and therefore industry did take some time to familiarise itself with the new formalities. A substantive benefit granted by the law cannot be denied merely because of some procedural irregularities though even on that ground it is their contention that there was no procedural irregula....

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....t Registration will not cure the defect caused by failure to register in the time given. A licence cannot be issued retrospectively. Duty liability cannot be waived even when licences were issued retrospectively and in support of his case he cites the case reported in 1984 (18) E.L.T. 21 (R) 6. 8.   I have heard both the sides. I find considerable merit in the plea of the Ld. Counsel that ....