https://www.taxtmi.com/caselaws?id=116484 Where a notification does not prescribe a specific form for exercising an option, a declaration filed under the applicable procedural rule may be sufficient if it clearly shows the assessee's intent to claim the exemption. The Tribunal held that filing a declaration under Rule 173B adequately evidenced the option to avail Notification No. 9/99-C.E., and the benefit could not be denied merely because no separate prescribed proforma had been used. In the absence of any statutory requirement for a distinct option form, and following prior decisions on the same notification, the demand was not sustainable and relief to the assessee was upheld. en-us Mon, 25 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 18:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116484 Where a notification does not prescribe a specific form for exercising an option, a declaration filed under the applicable procedural rule may be sufficient if it clearly shows the assessee's intent to claim the exemption. The Tribunal held that filing a declaration under Rule 173B adequately evidenced the option to avail Notification No. 9/99-C.E., and the benefit could not be denied merely because no separate prescribed proforma had been used. In the absence of any statutory requirement for a distinct option form, and following prior decisions on the same notification, the demand was not sustainable and relief to the assessee was upheld. Case-Laws Central Excise Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116484