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2007 (11) TMI 188 - HC - Central ExciseDelay in filing of credit declaration – procedural lapse - Amendment in notification No.7/99-CE (N.T.) and the subsequent circular No.441/7/99-CX would squarely covers the issue – as per impugned amendment to notification and circular, procedural lapse by assessee cannot be made basis for denying credit if all the substantive condition have been fulfilled
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