https://www.taxtmi.com/caselaws?id=207699 Exemption under Notification No. 50/03-CE could not be denied merely because the declaration was filed by the packing agent rather than the principal manufacturer. The declaration requirement was in fact complied with by the packing unit, and even on the department's own case that the unit acted as agent or servant of the principal, the agent's act was treated as the act of the principal for this purpose. The exemption condition was therefore satisfied, and denial of exemption was not justified. As a result, the associated demand and penalties were unsustainable. en-us Tue, 25 Jan 2011 00:00:00 +0530 Tue, 11 Jun 2013 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207699 Exemption under Notification No. 50/03-CE could not be denied merely because the declaration was filed by the packing agent rather than the principal manufacturer. The declaration requirement was in fact complied with by the packing unit, and even on the department's own case that the unit acted as agent or servant of the principal, the agent's act was treated as the act of the principal for this purpose. The exemption condition was therefore satisfied, and denial of exemption was not justified. As a result, the associated demand and penalties were unsustainable. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207699