https://www.taxtmi.com/caselaws?id=110234 Notification No. 41/99-C.E. was treated as satisfied where the applicants had filed declarations before first availing the exemption benefit, and the adjudicating authority recorded that the notification did not require a fresh declaration every year. Although later declarations were filed belatedly, that circumstance did not displace the prima facie compliance found on the record. The declaration condition was therefore regarded as met for interim purposes, and the applicants were considered to have a strong prima facie case for waiver of pre-deposit and stay of recovery. en-us Tue, 02 Dec 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110234 Notification No. 41/99-C.E. was treated as satisfied where the applicants had filed declarations before first availing the exemption benefit, and the adjudicating authority recorded that the notification did not require a fresh declaration every year. Although later declarations were filed belatedly, that circumstance did not displace the prima facie compliance found on the record. The declaration condition was therefore regarded as met for interim purposes, and the applicants were considered to have a strong prima facie case for waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 02 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110234