2020 (3) TMI 371

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..... by Bhagvandas Maganlal Shah (hereinafter referred to as 'applicant') against the order of Commissioner (Appeals), Kolkata-I's 06/KOL-III/2014, dated 3-4-2014, who upheld the Order-in-Original No. 272R/MC-KOL-III/2012-13, dated 29-5-2013 passed by the Maritime Commissioner of Central Excise, Kolkata-III rejecting the rebate claim. 2. Brief facts of the case are that the applicant had filed r .....

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..... hearing either from the applicant's or the respondent's side and no request for adjournment have been made. However the applicant sent letter dated 19-8-2019, which was received on 26-8-2019, and asked to decide the case on the basis of their revision application. Therefore, I take up the case for final disposal. 4. On examination of the Revision application, it is evident that the Commissio .....

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..... he judgment of Hon'ble High Court of Bombay in the case of Zandu Chemicals Ltd. v. Union of India wherein the court has held that interpretation of statues, procedural requirement are capable of substantial compliance, and cannot be held to be mandatory 2015 (315) E.L.T. 520 (Bom.). Further, Government, in the case of Agio Pharmaceuticals Ltd. has held substantial condition of Rule 18 of Central E .....

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