Breif Issue :

In Commissioner Central Excise Commissionerate Vs M/s Indian Oil Corporation Ltd (Punjab and Haryana High Court) Appeal Number: CEA No. 44 of 2014 (O&M), Date of Judgement/Order: 19/03/2015

“it was held by Punjab and Haryana High Court that substantive benefits provided by a notification cannot be denied on account of procedural lapses by the assessee.”