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2013 (11) TMI 692 - AT - Central ExciseThird member decision - Compliance of the procedure under Chapter X of the Central Excise Rules or not – Clandestine removal of goods - Assessee manufactured branded goods - Goods captively consumed - Benefits of Notification Nos. 16/97, 8/98 or 8/99 for remission of excise duty – Held that:- Following CCE, New Delhi v. Hari Chand Shri Gopal [2010 (11) TMI 13 - SUPREME COURT OF INDIA ] - the compliance of the procedure under Chapter X of the Central Excise Rules, 1944 should be strict - the procedure laid down in Chapter X is meant to establish receipt of goods by the recipient unit and their utilization - the object and purpose of the procedure laid down in Chapter X is to ensure that goods are not diverted or utilised for some other purpose, under the guise of the exemption Notification - goods manufactured at the supplier’s end were excisable goods and if an assessee wants to claim remission of duty, he has to follow certain pre-requisities - the detailed procedures have been laid down to Chapter X so as to curb diversion and misutilisation of goods which are otherwise excisable - the plea of substantial compliance and intended use is misplaced and non-derogable compliance with the requirement of Chapter X of the 1944 Rules, is mandatory - appeals remitted to the appropriate Bench for determination.
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