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TMI Blog1987 (6) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Tariff Item 14E of the Central Excise Tariff pertaining to patent or proprietary medicines (P or P medicines). Grounds for demanding back the set off availed by the respondents herein were stated by the departmental authorities in the show cause notice as not following the proper procedure on the following counts:- (i) The respondents have not maintained a prescribed register showing the details of amount claimed and also not filed a abstract thereof with relevant R.T.12s. (ii) Not sent intimation about the receipt of the raw material INPUTS in the factory by submitting D.3 forms. (iii) Set off is availed when gate passes covering documents of the consignment showing duty payment particulars, were not received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, as if the duty had been paid at the rate of 2% ad valorem when in fact it was paid only at 1% ad valorem I must clarify that such excess credit/set-off taken shall not be admissible. 2. The appellant-Collector in his appeal memorandum has set out the same three grounds as mentioned above while appealing against the impugned order; 3. Learned SDR appearing for the Revenue has reiterated the grounds of appeal set out by the appellant-Collector. 4. Learned advocate appearing for the respondents has stressed that the order passed by the lower appellate authority is correct in law and a substantive benefit given by an exemption notification cannot be whittled down by procedural deviations which had arisen either due to lack of prescrip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Electronics Limited v. Union of India and Others reported in 1981 E.L.T. 496 (DEL.). Learned advocate has relied upon the following observations in paras 7 8 of the Tribunal s aforesaid decision:- The D-3 intimation or giving of prior notice to the Proper Officer was to enable the Proper Officer to be present in the factory at the time of receipt of the raw material in the factory. This verification is not impossible even after the receipt of the raw material in the factory. A manufacturer under Central Excises Act and Rules is required to maintain accounts not only of the raw materials but also of the finished product. There was no allegation against the appellants that they did not receive imported alpha napthol in their factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully considered the pleas advanced on both sides and we are not inclined to agree to the pleas taken in the appeal of the Department. It is well settled by a series of judgments that procedural deviations should not be allowed to come in the way of availing substantive benefit of exemption given to a manufacturer in the form of an exemption notification. Collector (Appeals) decision is correct in law. Apart from the well taken reliance placed by the learned advocate for the respondents on the two judgments referred to by him, we observe that there are several other judgments on this aspect. In 1985 (21) E.L.T. 727 (Tribunal) = 1985 ECR 1567- CEGAT in the case of Indian Oil Corporation Limited, Begusarai v. Collector of Central Excise, Patn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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