1990 (11) TMI 253

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..... der per : P.C. Jain, Member (T)]. The issue involved in both these appeals is common one and therefore, a common order is being passed. 2. Short question involved in both these appeals is whether the appellants are disentitled to the benefit of Notification No. 80/80 dated 19-6-1980 by way of a refund of duty already paid on clearances during the period 23-8-1980 to 27-2-1981, in the absen .....

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..... ellants the benefit of the said notification is that making of a declaration, mentioned supra, is a condition precedent to extending the benefit of the said notification. That declaration having not been made and the clearances on payment of duty having already been effected in terms of the approved classification list the benefit of the notification cannot be extended to the appellants. 4. On t .....

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..... on the face of it untenable. He further urges that the obvious object and purpose of the notification is to extend the benefit of exemption to small producers/manufacturers whose total annual clearances of the specified goods does not exceed Rs.15 lakhs. There is no dispute that the clearances of the appellants during 1980-81 have not exceeded Rs. 15 lakhs. Non-making of the declaration is at the .....

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..... is to exempt the small producer/manufacturer of specified goods whose annual clearances for home consumption do not exceed the limit of Rs. 15 lakhs. The appellants, admittedly have not exceeded the said limit during the financial year 1980-81. That is the substantive benefit given to both old manufacturers (i.e. those who had made clearance prior to 1st day of August of the preceding financial ye .....

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..... precedent to extending the benefit of the said notification. It is well-settled by now in a series of judgments of the Tribunal that a substantive benefit cannot be denied to an assessee for a procedural lapse. 6. Nor does it act as an estoppel to claim the benefit of a notification by way of a refund of duty, even if the duty was paid under an approved classification list so long as the refund .....

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