https://www.taxtmi.com/caselaws?id=88440 An exemption notification tied to aggregate clearances cannot be denied merely because the prescribed declaration was not filed, where the assessee's actual clearances remained within the threshold and the department had access to the relevant figures through regular RT 12 returns. The declaration served only to inform authorities of expected clearances, and a procedural lapse does not override substantive eligibility when the revenue suffers no prejudice. On these facts, the omission to file the declaration was treated as insufficient to defeat the exemption under the notification. en-us Wed, 19 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88440 An exemption notification tied to aggregate clearances cannot be denied merely because the prescribed declaration was not filed, where the assessee's actual clearances remained within the threshold and the department had access to the relevant figures through regular RT 12 returns. The declaration served only to inform authorities of expected clearances, and a procedural lapse does not override substantive eligibility when the revenue suffers no prejudice. On these facts, the omission to file the declaration was treated as insufficient to defeat the exemption under the notification. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88440