2017 (6) TMI 677

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....espondent ORDER Per:Madhu Mohan Damodhar All these appeals being on same issue, they are taken up together for common disposal. Appeal No. E/197 & 198/2008 emanate from the same Orders-in-Appeal No. 8 & 9/2008 dated 30.1.2008 for the periods September 2003 to 17.7.2004 and 16.12.2004 to 27.10.2005 respectively. Appeal No. E/291/2008 pertains to Order-in-Appeal No.36/2008 dated 30.4.2008 involvi....

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....ave been demanded by the original authority in each case, along with interest liabilities thereon and penalties imposed under various provisions of the Central Excise Act. The lower appellate authority rejected the appeals filed by the appellants. Accordingly, the appellants are before this forum. 3. Today, when the matter came up for hearing, ld. Advocate Shri N. Viswanathan submits as under:- ....

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....al Excise authorities at the recipient's end is, therefore, not a substantive requirement for the purpose of claiming exemption in these cases. 3.4 Reliance is also placed on the following case laws:- (a) Judgment of the Hon'ble Supreme Court in the case of Sambaji Vs. Gangabai - 2009 (240) ELT 161 (SC). The Hon'ble Apex Court has held that procedural law is not to be a tyrant but a servant....

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....I is an important requirement without which the appellant cannot clear the goods to the recipients on nil payment of duty. This procedural requirement is a necessity and cannot be done away with. 5. We have heard both sides and gone through the records. 6. From the facts we find that there is no doubt that the goods have reached the intended recipients and have been utilized for intended purpose....