2007 (12) TMI 133

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....ner (Appeals) whereby the adjudication order was set aside and condoned the delay in filing declaration of export of service and the adjudicating authority was directed to verify the claim of export of service of the respondent. 2. Heard the ld. DR on behalf of the Revenue. None appeared on behalf of the respondent. 3. Ld. DR reiterates the Grounds of Appeal. He submits that the Notification....

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....er, prior to date of export of taxable service. In this case, the respondent filed the declaration dated 6-12-2005 subsequent to export of service. The Commissioner (Appeals) condoned the delay of filing application on the ground that introduction of the Notification is very new to the service industry. The relevant portion of the order of the Commissioner (Appeals) is reproduced below: "I find th....

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....other option but to follow the principle laid down vide various aforesaid judgments that substantive benefit cannot be denied on account of procedural deviations /irregularities. I, therefore, set aside the impugned order and condone the delay with direction to the adjudicating authority to consider the claim of the appellants after verifying the substantial compliance of substantive conditions of....