M/S Radiall India Pvt Ltd vs Union Of India on 24 September, 2018
Government also finds
support from the observations of Hon'ble Supreme
Court in the case of M/s ITC Ltd. Vs. CCE
reported as 2004 (171) ELT-433 (SC), and M/s
Paper Products Vs CCE reported as 1999 (112)
ELT - 765 (SC) that the simple and plain meaning
of the wordings of statute are to be strictly
adhered to. As such there is no force in the plea
of the applicant that the lapse should be
considered as a procedural one which is
condonable in nature. As such, as the applicant
did not follow the requirements of the Notification
No.19/2004/CE(NT), the rebate claims are rightly
held inadmissible.