1988 (6) TMI 263 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and remanded the matter to the Assistant Collector for verification of duty paying documents. The appellants should not be denied the benefit of credit for a procedural lapse as long as the notification has been substantially complied with. The cross-objection filed by the department was dismissed. (Case Citation: 1988 (6) TMI 263 - CEGAT, New Delhi)