https://www.taxtmi.com/caselaws?id=112236 Eligibility for small scale industry exemption was not defeated by the failure to file a separate declaration where the assessee had already expressed in writing its intention to continue availing the benefit. The commentary treats the omission as a technical procedural lapse, not a substantive condition, and states that the department had to establish the duty demand on the basis of the notification and the existing entitlement. On that reasoning, duty, penalty and interest were held unsustainable, and the exemption benefit was preserved. en-us Fri, 23 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 12:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112236 Eligibility for small scale industry exemption was not defeated by the failure to file a separate declaration where the assessee had already expressed in writing its intention to continue availing the benefit. The commentary treats the omission as a technical procedural lapse, not a substantive condition, and states that the department had to establish the duty demand on the basis of the notification and the existing entitlement. On that reasoning, duty, penalty and interest were held unsustainable, and the exemption benefit was preserved. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112236