1991 (1) TMI 165

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....sion application. He also quoted extensively from various case laws as summarised below :- 2. Proviso to Rule 12(1) of Central Excise Rules, 1944 makes specific provisions for Collector to condone all or any of the conditions laid down in any notification issued under this rule if the substantial condition of export has been fulfilled. In this regard the Tribunal has also held that the Collecto....

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....ssued under Rule 56A(7) only because there had been a delay (not attributable to the appellants) in obtaining the necessary permissions. Unlike Rule 12, there are no provisions in Rule 56A for condonation of procedural lapses, but the Tribunal held that the procedures having been substantially followed benefit to the assessee be granted. 4. Again, in a case of drawback, the Tribunal held that d....

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....Notification No. 201/79 [Chemicals and Plastics India Ltd. v. Collector of Central Excise - 1988 (36) E.L.T. 651 (T)]. 7. A number of other judgments were also quoted by the respondents from where it is clear that where substantial compliance with procedure is made the benefit may be given. 8. It is observed from the above discussion of the case law that wherever there is a substantial compl....

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....registration number by the department itself was to deny a rightful claim, if otherwise due to a party who had acted bona fide in the interregnum and kept the Department informed by way of filing the claims. In this case the party had applied for registration on 17-11-1986 and it was given registration on 6-11-1989. In the absence of any such registration number, party naturally failed to understa....