TMI Blog2006 (5) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... OF CENTRAL EXCISE, RAJKOT [ 2004 (1) TMI 214 - CESTAT, MUMBAI] ; BIRLA VXL LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, CHANDIGARH [ 1997 (7) TMI 383 - CEGAT, NEW DELHI] ; COLLECTOR OF CENTRAL EXCISE VERSUS TI. CYCLES OF INDIA [ 1983 (5) TMI 138 - CEGAT, BOMBAY ]; IN RE: CREATIVE MOBUS FABRICS LTD. [ 2003 (7) TMI 682 - GOVERNMENT OF INDIA] . A procedural rule ordinarily should not be construed as mandatory, if the defect in that act done in pursuance of it can be cured by permitting appropriate rectification to be carried out at a subsequent stage unless by recording such permission to rectify the error, later on, another rule would be contravened. Whenever a statute prescribes that a particular act is to be done in particular manner and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made following main pleadings:- (i) That the appellants purchase the grey man made fabrics from Tirupur (Tamilnadu) and these grey fabrics are directly sent to M/s. Jairaj Processors, Jetpur, falling under the jurisdiction of Range Supdt. AR, Jetpur, Divn. II, of Rajkot Commissionerate, who process the said fabrics on job work basis. As soon the processed fabrics are ready for dispatch, the appellants prepare the Invoice along with packing list and Annexure giving the details of the packing in the name of the over-seas customs to be inspected by Mulund, CFS, for onward loading at JNPT. After obtaining the shipping bill No. and date from the customs, the appellant, ask the job worker to send the processed goods under the cover o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill No. 12447 dated 23-10-2003, of M/s. Radhakrishna Carriers Pvt. Ltd., Mumbai. (vi) That they also produced the ledger account extract of M/s. Jayraj Processors for the year 2003 to 2004, wherein against Bill No. 13 dated 15-10-2003, an amount of Rs. 2,47,500/- is shown on account of printing charges, negotiated later @ Rs. 6.25 per LM as against the amount of Rs. 2,57,400/- charged by the job worker to M/s. Jayraj Processors @ Rs. 6.50 per PM. (vii) That the decisions referred by the Ld. Commissioner (Appeals), in the case of Govt. of India Order No. 294/2003 dated 31-12-2003, in the case of M/s. S.R.S. Pharmaceuticals Pvt. Ltd., and Order No. 291-292/2004 dated 30-8-2004 in respect of Shalina Laboratories Pvt. Ltd., are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tead of the correct net wt. of 3956 Kgs.. and correct wt. of 4030 Kgs. The applicant's contention is convincing. 6.3The applicants have further contended that the payment of Central Excise on the impugned goods and its export out of India is not in doubt. In support of their contention the applicants have produced duty payment certificate dated 11-10-2005 issued by the Supdt. Central Excise, AR-Jetpur, wherein it is specifically mentioned that the goods cleared through the ARE-1 No. 19/2003-2004 dated 16-10-2003, issued by M/s. Jayraj Processors, Dhanaji Road, Near Kadva Patider Samaj, Jetpur, is duty paid to the tune of Rs. 73,260/- vide Cenvat Credit Endorsement on part B of the ARE-1, reveals that the impugned goods has been shipped un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a specific consequence, it would be difficult to hold that the requirement is not mandatory and specified consequence should not follow. [Shariff Ud-Din v. Abdul Gani Lone, 2003 (156) E.L.T. 168 (Bombay) = AIR 1980 SC 303]. 9.Keeping in view the judgment of the Hon'ble Supreme Court, distinction between mandatory and directory provisions of law and catena of orders of Hon'ble Tribunal/Govt. of India that substantive benefit is to be given by condoning non-mandatory Procedural provisions Govt. sets aside both the Order-in-Appeal and Order-in-Original and remands the matter to the Original Adjudicating Authority to verify with reference to the observations made above, compliance with mandatory conditions like export of subject goods, their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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