2004 (5) TMI 134

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....y liability of Rs. 6,13,615/- per month under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The appellant filed abatement claim for the period from 25-8-1999 to 6-10-1999 on the ground that they did not manufacture processed fabrics with their hot air stenter of 4.09. chambers. Under the impugned order, the Commissioner rejected their claim for abatement on the ground that for sealing and desealing of the stenter the appellants have not followed the procedure prescribed under Trade Notice No. 42/99, dtd. 2-8-1999 which was effective from 16-8-1999. 3. Shri Laxmi Narayana Goyal, Consultant appeared for the appellant and pleaded that the appellants have filed intimation of closure which was ackno....

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....Union of India [1981 (8) E.L.T. 124 (Guj.) = 1982 ECR 396D], state that the petitioner cannot be penalized for the Department's lapse. No action was also taken on their letter dtd. 25-8-1999 regarding removal of chains etc. Sealing and desealing is evident from the records. Relying on the decision of Gujarat High Court in the case of Indian Farmers Fertilizers Co-operative Ltd. v. Union of India [1995 (75) E.L.T. 218], they pleaded that a condition, the fulfilment of which depends partly on the claimant and partly on an outside agency cannot be said to be mandatory condition. It has to be treated as a directory condition and its substantial compliance would be sufficient to earn the benefit for which such condition is prescribed. They state....