2018 (12) TMI 661

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...., MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Sandeep Kr. Singh (Dy. Commr.) (A.R.) for the Revenue NONE for the Respondent ORDER Per Mrs. Archana Wadhwa: The present application stands filed by the Revenue for staying the operation of Commissioner(Appeals)'s order vide which he has granted relief to the respondent. Finding that the said order is non-executa....

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....al adjudicating authority confirmed the demand to the extent of Rs. 25,06,423/- on the ground of illegal and unauthorized procurement of CT-1 Certificate. Penalties were imposed upon him. 5. On appeal Commissioner(Appeals) set aside the said order of the original adjudicating authority by observing that the exports made without payment of duty to Bhutan were covered by Notification No.45/2001-C....

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....ons and as per the settled law, the substantial benefits cannot be denied on minor procedural lapses. For arriving at the above proposition, he relied upon various decisions including the Hon'ble Supreme Court's judgment in the case of Mangalore Chemicals and Fertilisers v. Deputy Commissioner [1991 (55) E.L.T. 437 (S.C.)] as also in the case of Uday Shankar Triyar v. Ram Kaleswar Prasad Singh & A....