1997 (7) TMI 355 - AT - Central Excise

Summary

The appeal was filed against the Commissioner (Appeals) order that did not accept an invoice dated 6-7-1994 as proper under Notification No. 32/94-C.E. The consignee agent obtained a license on 8-7-1994, and subsequent Board circulars clarified that invoices received by such agents up to 31-12-1994 could be accepted. The Tribunal held that the requirements under Notification 32/94-C.E. are procedural and not substantive, and benefits should not be denied based on procedural deviations. The appeal was allowed as the consignee agent got registered within the prescribed period.