TaxTMI 
TaxTMI 
2011 (4) TMI 1057
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....ansferred to three other factories of the appellants. The compound was mixed with shredded tobacco leaves/flakes and thus edible branded chewing tobacco was obtained and the same was cleared under brand name Tulsi Zafrani Zarda/Kimam. 3. The proceedings were initiated against the appellants on issuance of the show cause notice dated 19-6-1997 which were contested by the appellants, however, the Commissioner by order dated 28-4-1998 confirmed the duty demanded under the show cause notice. In appeal against the said order, the Tribunal held that the product was marketable and was subject to duty. The Tribunal however held that the adjudicating authority did not consider as to whether, the benefits, of Notification No. 121/94-C.E., dated....
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....ch goods received under Rule 192 may be disposed of if found defective or damaged, they can be returned to the original manufacturer and such returned goods shall be added to the non-duty paid stock of the original manufacturer. Finally, Rule 196BB provides for movement of goods received under Rule 192 as such, or after partial processing outside the factory for repair and return. The applicant, though registered under Rule 174, can receive the remitted goods for use in special industrial purpose only if it gets an endorsement to that effect on the Registration Certificate, so given in Form R-2, in advance which in this case was obtained only on 22-10-1996, after the event. Further, Column 5 of Schedule of R-l certificate clearly enjoins up....
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....wn, if there is a failure to comply with some requirements which are directory in nature, the non-compliance of which would not affect the essence or substance of the notification granting exemption. In Novopan Indian Ltd. (supra), this Court held that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State. A Constitution Bench of this Court in Hansraj Gordhandas v. H.H. Dave - (1996) 2 SCR 253, held that such a notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in....
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....expected of it, but failed or faulted in some minor or inconsequent aspects which cannot be described as the "essence" or the "substance" of the requirements. Like the concept of "reasonableness", the acceptance or otherwise of a plea of "substantial compliance" depends upon the facts and circumstances of each case and the purpose and object to be achieved and the context of the prerequisites which are essential to achieve the object and purpose of the rule or the regulation. Such a defence cannot be pleaded if a clear statutory prerequisite which effectuates the object and the purpose of the statute has not been met. Certainly, it means that the Court should determine whether the statute has been followed sufficiently so as to carry out th....
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....f the substantial compliance doctrine has been the subject of a myriad of cases and quite often, the critical question to be examined is whether the requirements relate to the "substance" or "essence" of the statute, if so, strict adherence to those requirements is a precondition to give effect to that doctrine. On the other hand, if the requirements are procedural or directory in that they are not of the "essence" of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict compliance. In other words, a mere attempted compliance may not be sufficient, but actual compliance of those factors which are considered as essential. 25. The details to be furnished in....