https://www.taxtmi.com/caselaws?id=209060 A separate declaration was not required to claim small scale exemption where the notification did not prescribe any specific pro forma. Filing the claim for the exemption notification itself was sufficient to intimate the Revenue of the assessee's option to avail the benefit. Earlier Tribunal decisions had already settled that no separate declaration was necessary for availing the exemption. Denial of the notification benefit solely for want of such a declaration was therefore unjustified, and the impugned order was set aside with consequential relief. en-us Wed, 30 Mar 2011 00:00:00 +0530 Wed, 31 Jul 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209060 A separate declaration was not required to claim small scale exemption where the notification did not prescribe any specific pro forma. Filing the claim for the exemption notification itself was sufficient to intimate the Revenue of the assessee's option to avail the benefit. Earlier Tribunal decisions had already settled that no separate declaration was necessary for availing the exemption. Denial of the notification benefit solely for want of such a declaration was therefore unjustified, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209060