Small scale exemption cannot be denied for lack of a separate declaration when the notification itself was claimed.

A separate declaration was not required to claim small scale exemption where the notification did not prescribe any specific pro forma. Filing the claim for the exemption notification itself was sufficient to intimate the Revenue of the assessee's option to avail the benefit. Earlier Tribunal decisions had already settled that no separate declaration was necessary for availing the exemption. Denial of the notification benefit solely for want of such a declaration was therefore unjustified, and the impugned order was set aside with consequential relief.

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Issues: Whether the assessee was required to file a separate declaration to claim the benefit of the small scale exemption notification, and whether denial of the notification benefit for want of such declaration was justified.

Analysis: The notification did not prescribe any separate pro forma for filing a declaration. The filing of the claim for the notification itself was sufficient to intimate the Revenue of the assessee's option to avail the benefit. The issue was already settled by earlier Tribunal decisions holding that no separate declaration was necessary for availing the exemption.

Conclusion: The denial of the notification benefit was not justified. The impugned order was set aside and the appeal was allowed with consequential relief.

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