https://www.taxtmi.com/caselaws?id=103913 A declaration filed in the classification list under Rule 173B was treated as sufficient compliance with Notification No. 9/99-C.E. because it contained the particulars required to exercise the exemption option; a separate letter was not mandatory, so the exemption could not be denied on that basis. The Revenue also could not introduce a fresh ground at the appellate stage, since the attempted denial based on the date of receipt of the declaration had not been raised in the show cause notice or before the lower authorities. The impugned order was sustained and the exemption benefit remained available to the assessee. en-us Thu, 10 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103913 A declaration filed in the classification list under Rule 173B was treated as sufficient compliance with Notification No. 9/99-C.E. because it contained the particulars required to exercise the exemption option; a separate letter was not mandatory, so the exemption could not be denied on that basis. The Revenue also could not introduce a fresh ground at the appellate stage, since the attempted denial based on the date of receipt of the declaration had not been raised in the show cause notice or before the lower authorities. The impugned order was sustained and the exemption benefit remained available to the assessee. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103913