Commissioner of Central Ex and St Cgst and Central Excise Daman v. Kec International Ltd.
Case brief
What is this about?
Central Excise Appeal No. 9 of 2025; High Court of Judicature at Bombay (OO Jurisdiction); Commissioner of Central Excise and ST CGST and Central Excise Daman, Vapi v. KEC International Ltd.; CESTAT Order dated 7 June 2024; exemption notifications; substantial compliance versus strict compliance; procedural lapse; Certificates from Appropriate Authorities to be submitted by assessee; no substantial question of law arises; Tribunal conclusions purely fact-based; appeal dismissed, no order as to costs; Coram B. P. Colabawalla and Firdosh P. Pooniwalla, JJ.; decision date 04-02-2026.
What did the court decide?
The Court found that the conclusions reached by the Tribunal — that there was substantial compliance of the provisions of the exemption notifications under reference and that substantial benefits could not be denied merely for a procedural lapse — were purely fact-based, arrived at after taking into consideration the facts of the present case, for the reasons set out in paragraph 8 of the impugned Order.