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2006 (5) TMI 109 - CGOVT - Central ExciseRejection of Rebate claim - rejection on the grounds such as difference in marks and Nos. wt. etc. - procedural/technical infractions - HELD THAT:- The core aspect in determination of rebate claim is the fact of manufacture and payment of duty thereon and its subsequent export. In case this fundamental requirement is met, other attendant procedural requirements can be condoned. This is a mandatory condition. This is a trite law repeatedly pronounced in various orders of Tribunal/Govt. of India, including UPKAR INTERNATIONAL VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJKOT [2004 (1) TMI 214 - CESTAT, MUMBAI]; BIRLA VXL LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, CHANDIGARH [1997 (7) TMI 383 - CEGAT, NEW DELHI]; COLLECTOR OF CENTRAL EXCISE VERSUS TI. CYCLES OF INDIA [1983 (5) TMI 138 - CEGAT, BOMBAY]; IN RE: CREATIVE MOBUS FABRICS LTD. [2003 (7) TMI 682 - GOVERNMENT OF INDIA]. A procedural rule ordinarily should not be construed as mandatory, if the defect in that act done in pursuance of it can be cured by permitting appropriate rectification to be carried out at a subsequent stage unless by recording such permission to rectify the error, later on, another rule would be contravened. Whenever a statute prescribes that a particular act is to be done in particular manner and also lays down that failure to comply with the said requirements leads to a specific consequence, it would be difficult to hold that the requirement is not mandatory and specified consequence should not follow. Keeping in view the judgment of the Hon'ble Supreme Court, distinction between mandatory and directory provisions of law and catena of orders of Hon'ble Tribunal/Govt. of India that substantive benefit is to be given by condoning non-mandatory Procedural provisions Govt. sets aside both the Order-in-Appeal and Order-in-Original and remands the matter to the Original Adjudicating Authority to make verification. Revision Application is disposed of by way of remand.
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