https://www.taxtmi.com/caselaws?id=86277 Eligibility for small scale exemption under Notification No. 175/86 and Notification No. 1/93 is a matter of substantive entitlement, and cannot be denied solely because the assessee failed to file a declaration or comply with procedural requirements such as licensing, registration, classification list or price list formalities. The absence of a declaration is not by itself sufficient to refuse the exemption. However, the adjudicating authority must still verify whether the substantive conditions of the relevant notification are otherwise satisfied on the facts. Denial of exemption only on the ground of non-filing of declaration was therefore unsustainable, and the claim had to be examined against the remaining notification requirements. en-us Wed, 06 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86277 Eligibility for small scale exemption under Notification No. 175/86 and Notification No. 1/93 is a matter of substantive entitlement, and cannot be denied solely because the assessee failed to file a declaration or comply with procedural requirements such as licensing, registration, classification list or price list formalities. The absence of a declaration is not by itself sufficient to refuse the exemption. However, the adjudicating authority must still verify whether the substantive conditions of the relevant notification are otherwise satisfied on the facts. Denial of exemption only on the ground of non-filing of declaration was therefore unsustainable, and the claim had to be examined against the remaining notification requirements. Case-Laws Central Excise Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86277