https://www.taxtmi.com/caselaws?id=125989 Central excise exemption under Notifications No. 83/94 and 3/2001 was discussed in the context of non-filing of an undertaking or declaration and other Chapter X procedural requirements. Where the goods' substantive eligibility to the notifications was undisputed and the job-work goods were properly accounted for and returned as required, the Tribunal treated the lapse as procedural only. Substantial compliance was accepted on the facts, and exemption could not be denied merely for non-observance of the prescribed formality. en-us Mon, 02 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125989 Central excise exemption under Notifications No. 83/94 and 3/2001 was discussed in the context of non-filing of an undertaking or declaration and other Chapter X procedural requirements. Where the goods' substantive eligibility to the notifications was undisputed and the job-work goods were properly accounted for and returned as required, the Tribunal treated the lapse as procedural only. Substantial compliance was accepted on the facts, and exemption could not be denied merely for non-observance of the prescribed formality. Case-Laws Central Excise Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125989