https://www.taxtmi.com/caselaws?id=75928 Notification No. 32/2004-ST could not be denied merely because transporter declarations were filed late or did not exactly match the prescribed format, where the substantive condition was otherwise met. The Tribunal held that declarations produced before the appellate authority, covering the relevant transport documents, amounted to substantial compliance with the notification requirement. Relying on its earlier decision on the same issue, it upheld the grant of notification benefit and found no infirmity in the appellate order. Revenue's challenge failed, and the assessee retained the concession on the basis that the essential condition had been satisfied in substance. en-us Thu, 06 Aug 2009 00:00:00 +0530 Wed, 26 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75928 Notification No. 32/2004-ST could not be denied merely because transporter declarations were filed late or did not exactly match the prescribed format, where the substantive condition was otherwise met. The Tribunal held that declarations produced before the appellate authority, covering the relevant transport documents, amounted to substantial compliance with the notification requirement. Relying on its earlier decision on the same issue, it upheld the grant of notification benefit and found no infirmity in the appellate order. Revenue's challenge failed, and the assessee retained the concession on the basis that the essential condition had been satisfied in substance. Case-Laws Service Tax Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75928