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2011 (7) TMI 1093 - CGOVT - Central ExciseRebate - duty paying documents - Scrutiny of documents submitted by respondent revealed that all the said documents pertain to M/s. Ginni Filament Ltd., Unit-II, Mathura. Thus the manufacturer (Ginni Knit Processing, Mathura) did not submit any evidence in support of payment of duty on invoices issued by them - The original authority held that rebate claimant was not a manufacturer and the manufacturer had not paid the duty thus, the rebate of duty cannot be claimed by M/s. Ginni Filament Ltd., Unit-II, Mathura, in terms of Section 11B of CEA, 1944. Held that: - there is apparently a grave error of law on the part of the party which can not be brushed aside as a technical or procedural lapse - Government observes that this is case of clerical/computer printing mistake which Department has ignored. In fact, all the particulars i.e. Central Excise Registration No., address, Cenvat debit entry No. etc. on the said invoices are of M/s. Ginni Filament Ltd., Unit-II and only the name of unit is misprinted. Department has not considered these vital facts and acted in a mechanical manner especially when they have admitted that there is no unit in the name of M/s. Ginni Knit Processing. Government observes that there are catena of Court’s judgments that export benefits should not be denied on the ground of procedural lapses, when substantial condition of any scheme/benefit is complied. In the instant case, the substantial condition of payment of duty and export of goods is complied and hence rebate claim can not be rejected on such technical procedural lapses - revision rejected - decided in favor of assessee.
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