TMI Blog2017 (6) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2009 (2) TMI 41 - SUPREME COURT], wherein the Hon’ble Apex Court held that the substantial benefit of notification cannot be denied for merely procedural lapse - the appellant is entitled for benefit of N/N. 18/2009-ST dated 07.07.2009 - appeal allowed - decided in favor of appellant. - E/60162/2017 - A/60918/2017-SM[BR] - Dated:- 23-5-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant contended that they have filed the EXP-2, but there is no receipt of the said documents and remained blank some part of the said document, therefore, benefit of exemption notification is denied. Aggrieved form the said order, the appellant is before me. 2. The Ld. Counsel for the appellant submits that for the earlier period on the same allegation, a show cause notice was issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that circumstances, merely non compliance of the certain procedure, should not be fatal for him for the benefit of exemption notification No.18/2009 ibid. Therefore, he prayed that the impugned order to be set aside. 4. On the other hand, the Ld. AR supported the impugned order submitted that it is a fact on record that the appellant has not complied with the condition of Notification No. 18/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the substantial benefit of notification cannot be denied for merely procedural lapse. I hold that the benefit of Notification No.18/2009-ST dated 07.07.2009 cannot be denied to the appellant. Moreover, for the earlier period, the adjudicating authority gave the benefit of exemption Notification to the appellant and the same has been accepted by the Revenue. In that circumstances, I hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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