2017 (5) TMI 808

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h. M.R. Sharma, DR Rep. by Sh. Amit Jain & Dhrup Tiwari, Adv. ORDER PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the Department against the impugned order-in-appeal no. 436(DKV)CE/JPR-I/2010 dated 20.09.2010 passed by the Commissioner of Customs & Central Excise (Appeals), Jaipur. The period in dispute is May 2007 to September 2007. 2. The brief facts of the cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Department is that, the assessee-Respondents has not informed them about the DTA sale and raised differential duty demand of Rs. 12,48,021/- along with interest and penalty. But the Commissioner (Appeals) vide the impugned order has dropped the said demand by observing that this was merely a procedural mistake. Being aggrieved, the Department has filed the present appeal. 3. With this backgro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. A distinction between the provisions of statute which are of substantive character and were built in with certain specific objectives or policy on the one hand, and those which are merely procedural and technical in their nature on the other, must be kept....