9911796707
TMI Blog1997 (12) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... When the matter was called, none appeared for the respondents. However, Shri Sanjiv Srivastava, learned JDR is present for the appellant. Since the issue in these appeals is short one and is also covered by the decisions of this Tribunal, it was decided to decide the issue on merits instead of dismissing the appeals for non-appearance. 2. Shri Sanjiv Srivastava, learned JDR submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... administrative inconveniences. He submits that since the trade notice is part of rules as it is issued under Rule 233, therefore, the ratio of the decision of the Apex Court squarely covers this case and prays that the appeals may be allowed. 3. None appeared for the respondents. However, in their written submissions, they have referred to the decision of this Tribunal in the case of CCE, Chandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion was about non-observance of certain condition in a notification exempting the goods. In that case, it was not just procedure set out for pursuing a particular purpose. It is well settled in law that an exemption notification is an exception rather than rule. The exemption is to be read and construed strictly. In the instant case before me it is the trade notice. No doubt the trade notice ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in following the ratio of the decision of this Tribunal in the case of CCE v. M/s Didar Steel Complex (P) Ltd. Following the ratio of the decision, I hold that the requirement of the trade notice is procedural one and for procedural lapse substantive benefit cannot be denied as held by the Tribunal in a number of cases. In these circumstances, I do not find any legal infirmity in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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