https://www.taxtmi.com/caselaws?id=94070 A manufacturer seeking exemption under Notification No. 38/97-C.E. had to exercise the option in writing, with effect from the date of such option. Where the assessee began availing the benefit shortly after learning of the notification and filed the written declaration within a few days, the brief delay was treated as a practical compliance lapse. The exemption was therefore not to be denied for the intervening period, and benefit was available from the date the assessee started availing it. en-us Tue, 12 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94070 A manufacturer seeking exemption under Notification No. 38/97-C.E. had to exercise the option in writing, with effect from the date of such option. Where the assessee began availing the benefit shortly after learning of the notification and filed the written declaration within a few days, the brief delay was treated as a practical compliance lapse. The exemption was therefore not to be denied for the intervening period, and benefit was available from the date the assessee started availing it. Case-Laws Central Excise Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94070