9911796707
TMI Blog2004 (5) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... enter Independent Textile Processors Annual Capacity Determination Rules, 1998. The appellant filed abatement claim for the period from 25-8-1999 to 6-10-1999 on the ground that they did not manufacture processed fabrics with their hot air stenter of 4.09. chambers. Under the impugned order, the Commissioner rejected their claim for abatement on the ground that for sealing and desealing of the stenter the appellants have not followed the procedure prescribed under Trade Notice No. 42/99, dtd. 2-8-1999 which was effective from 16-8-1999. 3. Shri Laxmi Narayana Goyal, Consultant appeared for the appellant and pleaded that the appellants have filed intimation of closure which was acknowledged by the Superintendent (Technical) in the Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D], state that the petitioner cannot be penalized for the Department's lapse. No action was also taken on their letter dtd. 25-8-1999 regarding removal of chains etc. Sealing and desealing is evident from the records. Relying on the decision of Gujarat High Court in the case of Indian Farmers Fertilizers Co-operative Ltd. v. Union of India [1995 (75) E.L.T. 218], they pleaded that a condition, the fulfilment of which depends partly on the claimant and partly on an outside agency cannot be said to be mandatory condition. It has to be treated as a directory condition and its substantial compliance would be sufficient to earn the benefit for which such condition is prescribed. They stated that the procedure prescribed under Trade Notice No. 42 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants alone cannot be blamed for the same. If appellants were not co-operative to follow the procedure prescribed under Trade Notice No. 42/99, the Range Superintendent would have not sealed the stenter by the procedure prescribed earlier. There is no dispute that the stenter was sealed on 25-8-1999 and the same was desealed and opened on 6-10-1999. Since the closure is more than one week, therefore the Commissioner was not justified in disallowing the credit on the ground that they have not followed the proper procedure. In fact the procedure for sealing is to be followed by the Range staff with the co-operation of the assessees. When the Range staff have sealed the appellants' stenter without following the proper procedure benefit to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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