https://www.taxtmi.com/caselaws?id=77699 Failure to mention the notification number in the exemption declaration was treated as a procedural defect where the assessee had filed the declaration before claiming the benefit and the departmental correspondence itself referred to the exemption notification. The record showed a clear intention to claim Notification No. 49/2003-C.E., and the assessee was otherwise eligible. On that basis, the omission could not override the substantive entitlement to exemption, and denial of the benefit was unsustainable. en-us Mon, 15 Feb 2010 00:00:00 +0530 Tue, 05 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77699 Failure to mention the notification number in the exemption declaration was treated as a procedural defect where the assessee had filed the declaration before claiming the benefit and the departmental correspondence itself referred to the exemption notification. The record showed a clear intention to claim Notification No. 49/2003-C.E., and the assessee was otherwise eligible. On that basis, the omission could not override the substantive entitlement to exemption, and denial of the benefit was unsustainable. Case-Laws Central Excise Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77699