https://www.taxtmi.com/caselaws?id=84291 A fiscal exemption notification requiring written intimation within a prescribed period can be complied with by timely dispatch of the notice where no specific mode of service is prescribed; postal delay alone does not invalidate the intimation. However, acceptance of the notice does not by itself establish entitlement to the exemption, because the assessee must still prove satisfaction of the substantive conditions attached to the chosen manufacturing method. Where the record does not adequately address those factual requirements, the matter may be remanded for fresh adjudication after giving the assessee an opportunity to produce evidence. en-us Mon, 22 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 10:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84291 A fiscal exemption notification requiring written intimation within a prescribed period can be complied with by timely dispatch of the notice where no specific mode of service is prescribed; postal delay alone does not invalidate the intimation. However, acceptance of the notice does not by itself establish entitlement to the exemption, because the assessee must still prove satisfaction of the substantive conditions attached to the chosen manufacturing method. Where the record does not adequately address those factual requirements, the matter may be remanded for fresh adjudication after giving the assessee an opportunity to produce evidence. Case-Laws Central Excise Mon, 22 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84291