2014 (6) TMI 853

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..... th Tapti Project’ under Project Authority Certificate (PAC) without payment of duty as per the provisions of Notification No. 6/2006-C.E., dated 1-3-2006 - non-admissibility of exemption under Notification No. 6/2006-C.E. - Held that:- wrong mentioning of address in the PAC was only due to typographical mistake. A procedural mistake cannot be made the basis for denying substantive right when such .....

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..... in pipe fittings for the project Neelam Heera Reconstruction Project and North Tapti Project under Project Authority Certificate (PAC) without payment of duty as per the provisions of Notification No. 6/2006-C.E., dated 1-3-2006. Appellant is having two manufacturing units located at 748/7, GIDC Makarpura, Vadodara and Plot No. 460, GIDC, Ramangamdi, Vadodara. The demand was made with respect .....

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..... sometime and perusal of records, it is observed that the wrong mentioning of address in the PAC was only due to typographical mistake. A procedural mistake cannot be made the basis for denying substantive right when such a manufacturing facility is not available at their Makarpura unit of the appellant. As the details of the same are required to be gone into at the time of final hearing, prima fac .....

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