2011 (7) TMI 702

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce of directory procedure has been held to be acceptable - Tribunal has relied upon several decisions for abatement of the claims on the ground that substantial benefits could not be denied on procedural delay - There is nothing to show that under Rule 96ZO(2) all the five conditions have to be satisfied for claiming abatement, no fraud or commission of administrative inconvenience is alleg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been filed for about 9 years, we find that there is no merit in the reference application, in asmuch as, the tribunal has rightly held that the procedure prescribed under Rule 96ZO(2) of the Central Excise Rules, 1944 is directory/technical in nature and substantial compliance of directory procedure has been held to be acceptable. 3. The Tribunal has relied upon several decisions for abatement o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty Department and was accepted by the Tribunal. 4. There is nothing to show that under Rule 96ZO(2) all the five conditions have to be satisfied for claiming abatement. The procedural requirement of the rules may be dispensed with, if there is sufficient explanation and that is believed by the adjudicating authority. The words subject to fulfilment of the conditions cannot be read as subject to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X