TMI Blog1991 (1) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... summarised below :- 2. Proviso to Rule 12(1) of Central Excise Rules, 1944 makes specific provisions for Collector to condone all or any of the conditions laid down in any notification issued under this rule if the substantial condition of export has been fulfilled. In this regard the Tribunal has also held that the Collector is competent to grant rebate even by condoning minor technical breach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table to the appellants) in obtaining the necessary permissions. Unlike Rule 12, there are no provisions in Rule 56A for condonation of procedural lapses, but the Tribunal held that the procedures having been substantially followed benefit to the assessee be granted. 4. Again, in a case of drawback, the Tribunal held that drawback is permissible if requirement of declaration is substantially co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise - 1988 (36) E.L.T. 651 (T)]. 7. A number of other judgments were also quoted by the respondents from where it is clear that where substantial compliance with procedure is made the benefit may be given. 8. It is observed from the above discussion of the case law that wherever there is a substantial compliance with the procedure and full adherence to substantive requirement the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if otherwise due to a party who had acted bona fide in the interregnum and kept the Department informed by way of filing the claims. In this case the party had applied for registration on 17-11-1986 and it was given registration on 6-11-1989. In the absence of any such registration number, party naturally failed to understand, what could be the renewal sought by the department for the year 1987 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment cannot escape responsibility. 11. Government, therefore, holds that non-registration or non-renewal alone should not stand in the way of grant of rebate. Therefore, if otherwise the rebates are due the same should be allowed to the party in terms of Notification No. 409/86 as actually allowed by the Collector (Appeals). 12. Accordingly the show-cause Notice No. 198/45/90-Cx. V, dated 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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