...that non-registration as ISD is only a procedural lapse and curable defect, for example:—(1) Final Order No. 40881 to 40883/2016 dt. 3.6.2016 in the case of Murugappa Morgan Thermal...-registration as Input Service Distributor (ISD) by appellant is only a procedural lapse and substantive benefit should not be denied to them on that account.3. On the other hand, Ld. A.R...

...invoices was a procedural lapse, which was curable. There is nothing on the record to suggest if the Department had ever disputed the receipt, duty paid nature of the inputs and utilization of the...the inputs for questioning the genuineness of the invoices. Therefore, for the lapse on the part of the supplier in not preparing the invoices accurately and leaving the discrepancies in the original...

... Page 3 of 6 procedural lapse, which is curable. Hence, the impugned order has to be interfered with to the extent...issuance of a draft assessment order under Section 144C(1) of the Act is mandatory and non-issuance is not just a procedural lapse, which is curable, we are unable to accept the learned Single Judge's view...is appellant's case that it was a mandatory requirement and not merely a procedural requirement. The learned Single Judge, after hearing the parties, set aside the impugned order...

.... The head office which is registered with in the Department has discharged the service tax liability. The defect in the invoices are only procedural lapse or rather a curable defect. In such...

.... instead of Skylight Hospitality LLP. • In the aforesaid facts, the High Court held that this was an irregularity and procedural/ technical lapse which was curable...procedural defect or mistake curable under Section 292B, since no prejudice was caused to the assessee. The Delhi High Court distinguished the decision in Spice Entertainment on the ground that in that case...company, it would amount to a "mistake, defect or omission" which is curable under Section 292B when the assessment is, "in substance and effect, in conformity with or according to the intent and purpose...

...and curable lapse by the Hon'ble Tribunal in 1998 (103) E.L.T 65 (Tri).It is an admitted fact by the respondent that the gate pass was not authenticated and they have...relied upon the judgement of the Hon'ble Tribunal that the lapse was curable. However, the appellants have actually cured the defect, which existed. Therefore, even at this stage the defect remains and...used in the final product; the material was received in factory, the lapses of authentication was a slip at the consignors end and further stated that authentication is held to be a minor procedural...

...with vacant possession. These objections were brushed aside by the AO without resorting to the obligations laid down u/s 50C(2). This is a procedural lapse, though curable. However, since the defect...

...the invoices are only procedural lapse or rather a curable defect. In such circumstances, I am of the view that denial of Cenvat credit by the authorities below is not justified...

...application for amendment by adding the company as a party. The same being a procedural one has been allowed by the Industrial Court. The petitioners can not claim a vested right for procedural lapse on the part of the respondents. The same is always curable and...

...procedural lapse; that availment of Modvat credit is a substantive gain and that substantive gain should not be denied because of any technical or procedural lapse. He submits that the Tribunal in the case of ...procedural lapse, Modvat credit should have not been denied to them. Ld. Chartered Accountant also submitted that since during that period it was treated as a procedural defect, therefore, imposition of...procedural lapse. As against this I find that the Rule 57G(3)(h) of the Central Excise Rules specifically provides that the invoices should be authenticated by the proper...

...also not sustainable because the entire facts were in the knowledge of the department. The irregularity, if any, in stock transfer of goods was purely a procedural lapse and curable defect and hence, the...substantial benefit of CENVAT credit cannot be denied for procedural lapses or for curable defect as held in the following cases.  Supreme Industries Ltd. vs. CCE, Calcutta-III...

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...the issue in favour of assessee to hold that mere non- obtaining of the registration as 'ISD' cannot disentitle the assessee from claiming the credit and the same is purely a procedural lapse which is curable in...Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further...benefit of credit should not be denied on technical and procedural grounds. 8. With regard to invoices raised on 100% EOU units, we agree to the submissions made by...

...the issue in favour of assessee to hold that mere non- obtaining of the registration as 'ISD' cannot disentitle the assessee from claiming the credit and the same is purely a procedural lapse which is curable in...Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further...benefit of credit should not be denied on technical and procedural grounds. 8. With regard to invoices raised on 100% EOU units, we agree to the submissions made by...

...the issue in favour of assessee to hold that mere non- obtaining of the registration as 'ISD' cannot disentitle the assessee from claiming the credit and the same is purely a procedural lapse which is curable in...Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further...benefit of credit should not be denied on technical and procedural grounds. 8. With regard to invoices raised on 100% EOU units, we agree to the submissions made by...

...the issue in favour of assessee to hold that mere non- obtaining of the registration as 'ISD' cannot disentitle the assessee from claiming the credit and the same is purely a procedural lapse which is curable in...Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further...benefit of credit should not be denied on technical and procedural grounds. 8. With regard to invoices raised on 100% EOU units, we agree to the submissions made by...

...denial of substantial facility namely import of goods in the instant case. Therefore for non-compliance of such curable procedural lapse, the harsh penal action of confiscation under Section 111(d) or...Rules before 30 days that not later than the date of import.(ii)    It is settled position of law that non-fulfilment/non-compliance of procedural requirement does not entail...ground for confiscation and imposition of penalty in a case where there has been total compliance of all the procedural formalities envisaged under Customs Law, by the appellants...

.... 7. Shri Ram Tiwari, learned Departmental Representative submitted, nondisposal of the objections by the Assessing Officer is curable procedural lapse which can be rectified by passing..., nondisposal of Aarti Industries Ltd. objections challenging the validity of reopening of assessment under section 147 of the Act is not a mere procedural lapse but effects the jurisdiction of the..., the issue which requires consideration is, whether nondisposal of the objections raised by the assessee is a procedural defect, as urged by the learned Departmental Representative. In our view...

...the case may be, and if the opposite party is also able to identify the nature of the claim that the minor procedural lapse of non-mentioning of the survey number and the hissa number is curable.3...

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