Exemption option satisfied by declaration filed with prescribed particulars; separate written letter not required for Notification compliance.

Notification No. 9/99-C.E. was treated as complied with where the manufacturer filed a declaration containing the prescribed particulars. The requirement to exercise the exemption option in writing was satisfied by that declaration, because the notification did not expressly require a separate letter to the department. The exemption could not be denied merely on the technical objection that no separate written option was submitted.

---

---

Issues: Whether the benefit of Notification No. 9/99-C.E. could be denied on the ground that the manufacturer had not filed a separate written option, despite the relevant declaration containing the prescribed particulars.

Analysis: The Notification required the manufacturer intending to avail the exemption to exercise the option in writing. The records showed that the manufacturer had filed a declaration containing all the prescribed information, and there was no express requirement in the Notification that a separate letter had to be addressed to the department. On that basis, the appellate authority held that the condition of opting for the exemption stood satisfied and the benefit could not be refused merely for want of a separate communication.

Conclusion: The requirement under the Notification was treated as complied with by the declaration filed, and the exemption could not be denied on the technical objection raised by the Revenue.

---