https://www.taxtmi.com/caselaws?id=116990 Exemption under Notification No. 9/99-C.E. could not be denied for failure to file the written option under Rule 173B where the assessee's intention to avail the notification was already disclosed to the Department. The conditions in para 2 were treated as an undertaking attached to the yearly option, and once that option was exercised it could not be withdrawn for the rest of the financial year. The lapse was procedural, not substantive, so entitlement to the exemption was upheld. en-us Fri, 22 Jul 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116990 Exemption under Notification No. 9/99-C.E. could not be denied for failure to file the written option under Rule 173B where the assessee's intention to avail the notification was already disclosed to the Department. The conditions in para 2 were treated as an undertaking attached to the yearly option, and once that option was exercised it could not be withdrawn for the rest of the financial year. The lapse was procedural, not substantive, so entitlement to the exemption was upheld. Case-Laws Central Excise Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116990