2008 (9) TMI 928

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..... g the period of dispute (01.04.2003 to 01.11.2003). They had procured duty-paid grey yarn and mercerized the same and cleared the product without payment of duty during the said period. Admittedly, during the said period, mercerized yarn was dutiable, though, both prior to and after that period, it was exempted. The original authority, in adjudication of a show-cause notice, confirmed demand of du .....

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..... h duty. The reason stated by the lower authorities in this case for denial of CENVAT credit on input (grey yarn) is that the appellants did not follow the procedure like filing of declaration etc. It is trite law that a substantive right is not to be denied on the ground of infraction of procedural provision. After all, procedure is only a handmaid of justice. In this view of the matter, I set asi .....

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