2003 (11) TMI 234

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....f the appellant and Shri S. Singhal, ld. JDR appeared on behalf of the Revenue. 2. The ld. Counsel inter alia contended that the adjudication order is void ab initio as the same has violated the principles of natural justice; that the same was passed ex parte despite the adjournment request by the appellant; that the appellants were manufacturing the goods on loan licencee basis for various par....

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.... it is also settled law that mere procedural lapses or technicalities should not be resorted to in order to deny the substantive benefit of Modvat credit to the appellant. In support of his contention he also relied on the decision in the case of Hegal Capsul Indus. Ltd. v. CCE - 2001 (137) E.L.T. 374 (Tribunal), Crop Health Products Ltd. v. CCE - 1998 (102) E.L.T. 376 (Tri.), Universal Medicare L....