https://www.taxtmi.com/caselaws?id=85978 An exemption notification that requires notice of intention but prescribes no special form may be satisfied by declarations in the classification list and a timely request for extension, so the substantive benefit cannot be denied merely because the extension request was not disposed of. By contrast, where a later notification expressly requires a written undertaking to the Assistant Collector, that condition must be complied with and a classification list is not a substitute; the benefit was therefore denied. A disputed change in the method of manufacture turned on factual verification and was remanded for de novo examination by the jurisdictional officer. en-us Thu, 11 Jan 1996 00:00:00 +0530 Tue, 09 Aug 2011 13:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85978 An exemption notification that requires notice of intention but prescribes no special form may be satisfied by declarations in the classification list and a timely request for extension, so the substantive benefit cannot be denied merely because the extension request was not disposed of. By contrast, where a later notification expressly requires a written undertaking to the Assistant Collector, that condition must be complied with and a classification list is not a substitute; the benefit was therefore denied. A disputed change in the method of manufacture turned on factual verification and was remanded for de novo examination by the jurisdictional officer. Case-Laws Central Excise Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85978