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TMI Blog2013 (11) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... on of excise duty – Held that:- Following CCE, New Delhi v. Hari Chand Shri Gopal [2010 (11) TMI 13 - SUPREME COURT OF INDIA ] - the compliance of the procedure under Chapter X of the Central Excise Rules, 1944 should be strict - the procedure laid down in Chapter X is meant to establish receipt of goods by the recipient unit and their utilization - the object and purpose of the procedure laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. Shri Amit Jain, Advocate, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER The reference order dated 24-9-2007 [2008 (222) E.L.T. 384 (Tri.-Del.), having noticed a normative ambiguity resulting from the decisions in Mahindra Mahindra Limited v. CCE, Aurangabad - 1999 (31) RLT 257 (CEGAT); Union Metals v. CCE, Kanpur - 2004 (172) E.L.T. 329 (Tri.-Del.), Eagle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were used not only as original equipment but were also distributed for replacement at the consumers end; that the assessee sought to avail the benefits of Notification Nos. 16/97, 8/98 or 8/99, towards exemption available for branded goods; without however the procedure under Chapter X of the Central Excise Rules, having been followed while claiming the exemption. The fact that the assessee was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution Bench in CCE, New Delhi v. Hari Chand Shri Gopal - 2010 (260) E.L.T. 3 (S.C.) has laid to rest the dilemma if any, with regard to strict and not mere substantial compliance with the procedure under Chapter X of the Central Excise Rules, 1944. The Supreme Court declared that the procedure laid down in Chapter X is meant to establish receipt of goods by the recipient unit and their utilisatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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