https://www.taxtmi.com/caselaws?id=83345 Substantial compliance with an exemption notification was sufficient where the assessee acted under written departmental permission, declared revised prices, obtained approval, and cleared goods only thereafter. The notification's purpose was to ensure duty was based on the retail price declared on the packet, and that purpose was substantially achieved through the approved revised declarations and sticker affixation on cartons. Any departure from literal price-marking requirements was only technical and minor, so the exemption could not be denied on a hypertechnical reading. Strict construction of exemption provisions did not require rejection of practical compliance with the essential conditions. en-us Wed, 22 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83345 Substantial compliance with an exemption notification was sufficient where the assessee acted under written departmental permission, declared revised prices, obtained approval, and cleared goods only thereafter. The notification's purpose was to ensure duty was based on the retail price declared on the packet, and that purpose was substantially achieved through the approved revised declarations and sticker affixation on cartons. Any departure from literal price-marking requirements was only technical and minor, so the exemption could not be denied on a hypertechnical reading. Strict construction of exemption provisions did not require rejection of practical compliance with the essential conditions. Case-Laws Central Excise Wed, 22 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83345