TMI Blog2016 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner - Held that:- No doubt the assessee working under the customs and excise arena is required to follow the procedure laid down under the law and to fulfill the conditions for availment of benefit of any procedure of law. However, it is also well settled that some of the conditions required to be followed by an assessee are procedural conditions. Whereas non-fulfillment of substantive co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Central Excise Rules 2002 but reduce the same to ₹ 2000 - Appeal disposed of. - C/459/2006-DB - Final Order No. 21585/2015 - Dated:- 15-7-2015 - Smt Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member For the Petitioner ; Ms. Rukmani Menon, Adv For the Respondent : Mr. N. Jagadish, A.R. ORDER Per : Archana Wadhwa Nobody appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is required to pay appropriate duty on the same. Accordingly duty to the extent of ₹ 28,220/- stands confirmed against them along with confirmation of interest and imposition of penalty to the extent of duty. Further, penalty of ₹ 5000/- under Rule 26 of Central Excise Rules stands imposed. 4. We find that there is no dispute about the facts. Revenue is not disputing the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll settled that some of the conditions required to be followed by an assessee are procedural conditions. Whereas non-fulfillment of substantive conditions would definitely result in denial of consequent benefit, non-fulfillment of procedural conditions may not. It is the Revenues case that if the permission of the Development Commissioner was sought, it would have been granted by him in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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