https://www.taxtmi.com/caselaws?id=97503 Delayed filing of the formal option letter under an exemption notification was treated as a procedural lapse, not a substantive defect, because the assessee had already claimed the notification in the earlier year and had disclosed the relevant option in the classification declaration for the year in question. Since the department already had the necessary particulars and the substantive conditions for exemption were otherwise satisfied, the late formal filing did not defeat the exemption claim. The notification benefit was therefore upheld for the intervening period. en-us Mon, 10 Apr 2000 00:00:00 +0530 Tue, 17 Jan 2012 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97503 Delayed filing of the formal option letter under an exemption notification was treated as a procedural lapse, not a substantive defect, because the assessee had already claimed the notification in the earlier year and had disclosed the relevant option in the classification declaration for the year in question. Since the department already had the necessary particulars and the substantive conditions for exemption were otherwise satisfied, the late formal filing did not defeat the exemption claim. The notification benefit was therefore upheld for the intervening period. Case-Laws Central Excise Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97503