TMI Blog1998 (4) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... the department against the decision of the Collector (Appeals), Pune made in Order-in-Appeal No. P-345/93 dated 31-12-1993 whereunder he allowed the appeal of the respondent and set aside the Assistant Collector s order made in Order-in-Original F. No. V-ch-30 (18) RC-12/91/345, dated 18-8-1992. 2. The facts of the case are that the respondent had received aluminium coil vide GP 1 No. 2541 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of S.B.S. Organics should be treated as an exceptional one. The Tribunal is not bound by the Board s instructions. However, the DR has invited my attention to the decision of the Tribunal in the case of Premier Induction Pvt. Ltd. v. CCE, Chandigarh 1996 (12) RLT 22. The Tribunal in the said case after taking note of the judgment passed by the Tribunal in S.B.S. Organics case (supra) had held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana v. Raghubir Dayal - 1995 AIR SCW 46. The Supreme Court has held in that case that it is settled laws that when a statute is based for the purpose of enabling the doing of something and prescribes the formalities which are to be attended for the purpose, those prescribed formalities which are essential to the validity of something, would be mandatory. Therefore the mandatory provisions are that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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