https://www.taxtmi.com/caselaws?id=109859 Small-scale exemption under Notification No. 9/99-C.E. could not be denied where the assessee despatched the option letter within time and also filed the required declaration, even though the department received the letter a few days later because of holidays and office-level refusal to accept the papers. On these facts, the option was treated as validly exercised in substance within the prescribed time, and a purely technical objection based on the date of departmental receipt was insufficient to defeat the exemption claim. The consequential differential duty demand and penalty were therefore not sustainable. en-us Tue, 20 May 2003 00:00:00 +0530 Sat, 14 Apr 2012 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109859 Small-scale exemption under Notification No. 9/99-C.E. could not be denied where the assessee despatched the option letter within time and also filed the required declaration, even though the department received the letter a few days later because of holidays and office-level refusal to accept the papers. On these facts, the option was treated as validly exercised in substance within the prescribed time, and a purely technical objection based on the date of departmental receipt was insufficient to defeat the exemption claim. The consequential differential duty demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109859