2007 (8) TMI 113

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....8- C.E. dated 2-6-98, during the period 14-9-98 to 17-11-98. The appellants had cleared 480 MTs of caustic soda to M/s. Jupiter Dyechem Pvt. Ltd., for supply to M/s. Oil and Natural Gas Corporation to be used in connection with oil exploration. As per the Notification No. 2/98, specified goods supplied to ONGC were eligible for concessional effective rate of 10% ad valorem subject to the following conditions : 4. "Where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed." and 55. "(a) the goods are cleared for supply to the Oil and Natural Gas Corporation Limited or the Oil India Limited; (b) before clearance of the said goods a certificate f....

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....once the substantive conditions of the notification were fulfilled, the exemption extended m the notification should not be denied for failure of the assessee to fulfil procedural conditions. He invited our attention particularly to the following observations of the Apex Court; "There are conditions and conditions. Some may be substantive, mandatory and based on consideration pf policy and some others may merely belong to the area of procedure will be erroneous to attach equal importance to the non-observance of all. conditions irrespective of the purposes they were intended to serve." ………………………….............................................................................................................................