https://www.taxtmi.com/caselaws?id=88717 Non-filing of the prescribed declaration and absence of prior departmental approval did not, by itself, justify denial of exemption under Notification No. 83/83 where the benefit was otherwise available in law. The Tribunal treated the declaration lapse as insufficient on its own and held that entitlement depended on whether the clearances satisfied the notification conditions. As the factual verification of those conditions was still required, the matter was remanded for departmental examination and extension of the exemption if the prescribed limits were met. en-us Mon, 28 Apr 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88717 Non-filing of the prescribed declaration and absence of prior departmental approval did not, by itself, justify denial of exemption under Notification No. 83/83 where the benefit was otherwise available in law. The Tribunal treated the declaration lapse as insufficient on its own and held that entitlement depended on whether the clearances satisfied the notification conditions. As the factual verification of those conditions was still required, the matter was remanded for departmental examination and extension of the exemption if the prescribed limits were met. Case-Laws Central Excise Mon, 28 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88717