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TMI Blog1986 (6) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the Respondent. [Order per: Prakash Anand]. - In this matter the department submits that the respondents are manufacturers of tyres and they have been permitted to avail the special provision under Rule 56A. They received 20 tonnes carbon black on Sunday the 5th February, 1984. Since Sunday was a holiday the relevant D-3 documents were handed over by the respondent to the proper officer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. While taking this decision, the Collector of Central Excise (Appeals) relied on the decision of this Tribunal in 1984 (18) E.L.T. 135 in the case of "Chemi Equip Limited v. Collector of Central Excise, Thane". 2. Shri Vadivelu, the learned JDR has reiterated the view contained in the department's grounds of appeal and emphasised that as per Rule 173K of the Central Excise Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnicalities. Shri Srinivas further states that as the order in original duly records the respondents have explained before lower authority that the materials were urgently required for use in production and if they had not done so production would have been hampered. 4. We have" carefully considered the facts of the case and the submissions made by both the sides. It is not the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand that, on account of some default in following the procedural requirement, the Department would collect duty at both ends. This stand is not supportable. It is this principle which guides the earlier decision of this Tribunal in the case of 'Chemi Equip Limited v. Collector of Central Excise, Thane' (supra) which undoubtedly covers the point at issue that procedural lapses should not be cite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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