Exemption benefit not deniable based on Doctrine of Substantial Compliance

Bata India Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that based on Doctrine of Substantial Compliance, exemption benefit of notification no. 23/2004 dated 09.07.2004 and 5/2006 dated 01.03.2006 cannot be denied. Facts- The Appellant M/s. Bata (I) Ltd. manufactures footwear. Each pair of footwear is sold in packaged form. The assessee follows the system of assigning a 7-digit article number for its footwear. In respect of footwear, which passes the quality control inspection at the end of the assembly line, the 7-digit article number denotes the group, type,...