TMI Blog2017 (5) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... about the DTA sale and raised differential duty demand of ₹ 12,48,021/- along with interest and penalty - Held that: - the only issue involved is that the assessee-Respondents have not informed the Department well within time about the DTA sale - the mistake was just merely a procedural one which was rectified later - demand set aside - appeal dismissed - decided against Revenue. - Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st Schedule to the Central Excise Tariff Act, 1985. As per the Letter of Permission (LoP) dated 29.03.2007, the learned Development Commissioner, Noida, permitted to covert the unit into 100% EOU for manufacture and export of aforesaid goods. Later, additional items were also added in the LoP. On 02.08.2007, the learned Development Commissioner granted advance DTA sale permission to the assessee- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears that manufacture and sale of the DTA is not in question since it was as per the permission letter granted by the learned Development Commissioner. But the only issue involved is that the assessee-Respondents have not informed the Department well within time about the DTA sale. It may be mentioned that the Tribunal in the case of CCE C vs J.S. Gupta Sons, 2015 (318) ELT 63 (All.), has obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit cannot be denied for procedural lapses. Procedure has been prescribed to facilitate verification of substantive requirements. The core aspect or fundamental requirement for debate is its manufacture and subsequent export. As long as this requirement is met, other procedural deviations can be condoned. 5. Further, it may be mentioned that the Hon ble Supreme Court in the case of Udai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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