https://www.taxtmi.com/caselaws?id=80958 Notification No. 80/80 was intended to grant exemption to small manufacturers whose annual clearances stayed within the prescribed limit, and the declaration mentioned in para 3 was treated as procedural rather than a condition precedent. The decisive factor was the actual annual turnover of the specified goods, not prior filing of the declaration. On the facts found, the manufacturer had not crossed the limit during the relevant financial year, so exemption and refund could not be denied on that ground. Approval of a classification list at a higher rate did not create an estoppel against claiming the benefit, and the refund claim was not time-barred on the facts found. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80958 Notification No. 80/80 was intended to grant exemption to small manufacturers whose annual clearances stayed within the prescribed limit, and the declaration mentioned in para 3 was treated as procedural rather than a condition precedent. The decisive factor was the actual annual turnover of the specified goods, not prior filing of the declaration. On the facts found, the manufacturer had not crossed the limit during the relevant financial year, so exemption and refund could not be denied on that ground. Approval of a classification list at a higher rate did not create an estoppel against claiming the benefit, and the refund claim was not time-barred on the facts found. Case-Laws Central Excise Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80958