https://www.taxtmi.com/caselaws?id=101854 A written intimation of the option to avail an exemption notification, filed before the first clearance, was treated as sufficient compliance where the notification did not prescribe any separate format or express requirement for a distinct declaration. A declaration filed under Rule 173B, which put the Revenue on notice of the assessee's intention to claim the benefit, satisfied the condition in Notification No. 9/99-C.E. Denial of exemption solely because no separate declaration was filed was considered hyper-technical and unsustainable. The assessee was therefore entitled to the notification benefit, and the disallowance of exemption was set aside. en-us Wed, 07 Nov 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101854 A written intimation of the option to avail an exemption notification, filed before the first clearance, was treated as sufficient compliance where the notification did not prescribe any separate format or express requirement for a distinct declaration. A declaration filed under Rule 173B, which put the Revenue on notice of the assessee's intention to claim the benefit, satisfied the condition in Notification No. 9/99-C.E. Denial of exemption solely because no separate declaration was filed was considered hyper-technical and unsustainable. The assessee was therefore entitled to the notification benefit, and the disallowance of exemption was set aside. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101854