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of <h1>Appeal Granted Despite Formal Requirements Breach</h1> The Board granted the appeal despite the appellants' letter not meeting the formal declaration requirements under Notification No. 80/80-CE. The decision ... - Issues:1. Whether a declaration is essential for availing exemption under Notification No. 80/80-CERs.2. When and in what form should the declaration be filedRs.3. Whether the appellants filed the required declarationRs.Analysis:1. The Board considered whether a declaration is necessary for availing the exemption under Notification No. 80/80-CE. The Notification specifies that the exemption is applicable only if a declaration is filed by the manufacturer.2. The timing and form of filing the declaration were also discussed. The Notification does not specify the deadline for filing the declaration or the prescribed form for it.3. The appellants informed the Department through a letter dated 23-6-1980 that they had started manufacturing metal containers and would notify the Department before exceeding the exemption limit. However, this letter did not contain the specific declaration required by the Notification.4. Subsequently, in a letter dated 15-7-1980, the appellants provided information that the value of goods cleared in the financial year would not exceed the limit. Although this letter did not meet the exact requirements of the Notification, the Board considered it sufficient for the purpose of the declaration.5. The Board took a lenient view and allowed the appeal, considering the information provided in the letter dated 15-7-1980 as meeting the declaration requirement. However, the appellants were cautioned to ensure compliance with the law and procedures in the future.In conclusion, the Board granted the appeal based on the information provided in the appellants' letter dated 15-7-1980, despite it not being a formal declaration as required by the Notification. The decision highlights the importance of meeting statutory requirements while emphasizing the need for future compliance to avoid leniency being extended repeatedly.
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