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TMI Blog1986 (6) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... - In this matter the department submits that the respondents are manufacturers of tyres and they have been permitted to avail the special provision under Rule 56A. They received 20 tonnes carbon black on Sunday the 5th February, 1984. Since Sunday was a holiday the relevant D-3 documents were handed over by the respondent to the proper officer on the following day that is on 6th February, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector of Central Excise (Appeals) relied on the decision of this Tribunal in 1984 (18) E.L.T. 135 in the case of Chemi Equip Limited v. Collector of Central Excise, Thane . 2. Shri Vadivelu, the learned JDR has reiterated the view contained in the department s grounds of appeal and emphasised that as per Rule 173K of the Central Excise Rules, 1944 the respondents were required to inform the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order in original duly records the respondents have explained before lower authority that the materials were urgently required for use in production and if they had not done so production would have been hampered. 4. We have" carefully considered the facts of the case and the submissions made by both the sides. It is not the department s case that the goods were not received; nor it is the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedural requirement, the Department would collect duty at both ends. This stand is not supportable. It is this principle which guides the earlier decision of this Tribunal in the case of Chemi Equip Limited v. Collector of Central Excise, Thane (supra) which undoubtedly covers the point at issue that procedural lapses should not be cited for denying the assessee the benefit of set off, where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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