https://www.taxtmi.com/caselaws?id=108974 A technical delay in filing the formal option for Notification No. 38/97-C.E. did not justify denial of exemption where the assessee had already given earlier intimation to the Department of its intention to claim the benefit. The later option was treated as a regularisation of an already communicated choice, and the prior declaration was held sufficient to satisfy the purpose of the requirement. The operative principle was that, where substantive entitlement is otherwise established and the object of the formality is only notice to the Department, a mere procedural lapse should not defeat the exemption. en-us Thu, 01 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108974 A technical delay in filing the formal option for Notification No. 38/97-C.E. did not justify denial of exemption where the assessee had already given earlier intimation to the Department of its intention to claim the benefit. The later option was treated as a regularisation of an already communicated choice, and the prior declaration was held sufficient to satisfy the purpose of the requirement. The operative principle was that, where substantive entitlement is otherwise established and the object of the formality is only notice to the Department, a mere procedural lapse should not defeat the exemption. Case-Laws Central Excise Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108974