https://www.taxtmi.com/caselaws?id=100102 Substantial compliance with the intimation requirement under Notification No. 38/97-C.E. was accepted where the assessee's Rule 173B declaration was addressed to the departmental officer, stated the intention to avail the exemption, and contained the relevant particulars. A separate written intimation to the Assistant Commissioner was not treated as indispensable because the declaration itself conveyed the option and fulfilled the substance of the prescribed notice. The departmental objection based solely on the absence of a distinct intimation was rejected, and the exemption was held available on the basis of the existing declaration. en-us Fri, 25 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 12:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100102 Substantial compliance with the intimation requirement under Notification No. 38/97-C.E. was accepted where the assessee's Rule 173B declaration was addressed to the departmental officer, stated the intention to avail the exemption, and contained the relevant particulars. A separate written intimation to the Assistant Commissioner was not treated as indispensable because the declaration itself conveyed the option and fulfilled the substance of the prescribed notice. The departmental objection based solely on the absence of a distinct intimation was rejected, and the exemption was held available on the basis of the existing declaration. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100102