Procedural lapses cannot be ground for denying substantive benefits

S.L. Polypack Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The CESTAT, Kolkata in the matter of M/s. S. L. Polypack Private Limited v. Commissioner of CGST & CX, Howrah Commissionerate [Excise Appeal No.75342 of 2018 dated January 20, 2023] set aside the order denying CENVAT Credit to the assessee and held that, procedural lapses cannot be a ground for denying substantive benefits to the assessee. Further held that, the Show Cause Notice (“SCN”) issued before the passing of such order was barred by limitation. Facts: M/s. S. L. Polypack Private Limited (“the Appe...