https://www.taxtmi.com/caselaws?id=208643 A fiscal exemption requiring the manufacturer to exercise the option in writing before first clearance was held to be satisfied by a declaration filed under the excise procedure, where it contained the material particulars and had been acknowledged by the department. The Tribunal treated this as sufficient notice of the intention to claim the concessional rate and found that no separate declaration in a prescribed proforma was necessary. Denial of the concessional duty was therefore unsustainable on the basis of substantial compliance with the notification condition. en-us Tue, 15 Nov 2011 00:00:00 +0530 Mon, 03 Sep 2012 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208643 A fiscal exemption requiring the manufacturer to exercise the option in writing before first clearance was held to be satisfied by a declaration filed under the excise procedure, where it contained the material particulars and had been acknowledged by the department. The Tribunal treated this as sufficient notice of the intention to claim the concessional rate and found that no separate declaration in a prescribed proforma was necessary. Denial of the concessional duty was therefore unsustainable on the basis of substantial compliance with the notification condition. Case-Laws Central Excise Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208643