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2017 (1) TMI 1478 - AT - Central ExciseBenefit of N/N. 5/2006 C.E. dated 1-3-2006 - denial on the ground that the appellant did not submit the Intimation in form D-3 in respect of Fly Ash received in the factory on 18-3-2007 as required by the Trade Notice No. 40/97-C.E. (24-Misc.) dated 16-5-1997 issued by Commissioner, CE Jaipur - Held that: - the appellant manufacturer is entitled to the benefit of the N/N. 5/2006-C.E. where the product namely Asbestos Cement Pressure Pipe manufactured by the appellant is entitled to be cleared on the concessional rate of duty of 8%. In Central Excise Rules, 2002, there is no requirement to submit D-3 intimation and furnishing of monthly returns as was earlier specified in Trade Notice No. 40/97-C.E., dated 16-5-1997. Thus, the Trade Notice No. 40/97, dated 16-5-1997 is not consistent with the provisions of new Central Excise Rules, 2002 - substantial benefit available in the Central Excise law cannot be denied, when there has been mere omission of following procedural requirements by the assessee. Appeal allowed - decided in favor of appellant.
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