1991 (1) TMI 165 - CGOVT - Central Excise

Summary

Issues involved: Interpretation of procedural compliance for availing benefits under Central Excise Rules and Notification No. 409/86.

Provisions and Case Laws:
1. The Proviso to Rule 12(1) of Central Excise Rules allows the Collector to condone conditions for export if substantial conditions are met. Tribunal rulings support granting rebates by condoning minor breaches.
2. Tribunal decisions show benefits granted when procedural provisions are substantially followed, even without specific provisions in the rules.
3. Tribunal rulings highlight granting of drawbacks for substantial compliance with declaration requirements to encourage exports.
4. Tribunal granted benefits when substantive provisions were complied with, despite not strictly following procedural requirements.
5. Tribunal has condoned declaration requirements for availing benefits under specific notifications.
6. Various judgments emphasize that benefits may be given upon substantial compliance with procedures.
7. Tribunal has condoned technical lapses when there is substantial compliance with procedures and adherence to substantive requirements.
8. Trade Notice allowed relaxation in registration requirements for exports, indicating non-registration may not disqualify rebate claims if legally due.

Government's Decision:
1. Denying rebates due to non-registration or renewal, especially after extraordinary delays by the department, would be unreasonable and harsh.
2. Non-registration or non-renewal alone should not hinder rebate grants if otherwise due, as seen in the case under Notification No. 409/86.
3. The Central Government withdraws the show-cause notice and restores the Collector (Appeals)'s order, emphasizing that rebates should be allowed if due, despite registration issues.