https://www.taxtmi.com/caselaws?id=117627 Where an exemption notification requires a declaration, the benefit cannot be denied if the declaration already contains the essential particulars, including the manufacturer's name and address, factory location, date of option, and goods description. A further revised declaration under Rule 173B is not necessary on a purely technical objection when the material information demanded by the notification has been furnished. The document concludes that the exemption denial was unsustainable and that the demand was set aside in favour of the assessee. en-us Wed, 28 Dec 2005 00:00:00 +0530 Mon, 25 Jun 2012 14:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117627 Where an exemption notification requires a declaration, the benefit cannot be denied if the declaration already contains the essential particulars, including the manufacturer's name and address, factory location, date of option, and goods description. A further revised declaration under Rule 173B is not necessary on a purely technical objection when the material information demanded by the notification has been furnished. The document concludes that the exemption denial was unsustainable and that the demand was set aside in favour of the assessee. Case-Laws Central Excise Wed, 28 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117627