2016 (12) TMI 1050

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....i  B. Govindarajan,  AC (AR), For the respondent    ORDER None present for the appellant. 2.  Revenue supports the order of the appellate authority below. 3.  We have perused the reasoning and decision of the ld. Commissioner (Appeals) who partly allowed the appeal before him granting only cum-duty benefit. 4.  When para 6.1 of the order recorded b....

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....e - 2004 (171) ELT 296 (S.C.).  The Hon'ble Court held as under:- "This is not an empty formality. It is the foundation for availing the benefits under the Notification. It cannot be said that they are mere procedural requirements, with no consequences attached for non-observance. The consequences are denial of benefits under the Notification. For availing benefits under an exemption Notif....

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....iles Ltd. - 1997 (92) ELT 9 (S.C.), which reads as under:- "......mption /Benefit dependent upon satisfaction of certain conditions the same cannot be granted unless such conditions are complied with, even such conditions are directory......." 8.  The extent of examination done by the ld. Commissioner (Appeals) exhibits that he was quite aware of the matter in controversy before him and....