https://www.taxtmi.com/caselaws?id=237145 Area-based exemption under Notification No. 50/2003-CE could not be denied merely because the assessee filed the written option belatedly, where the required particulars had already been disclosed in the registration application and invoices. The procedural requirement of a prior written option was intended to put the department on notice and was treated as directory, not fatal, when substantive eligibility was undisputed. Applying a liberal construction to exemption conditions, the tribunal held that the delayed formal option did not defeat the exemption and the demand was unsustainable. en-us Wed, 23 Jan 2013 00:00:00 +0530 Tue, 05 Nov 2013 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237145 Area-based exemption under Notification No. 50/2003-CE could not be denied merely because the assessee filed the written option belatedly, where the required particulars had already been disclosed in the registration application and invoices. The procedural requirement of a prior written option was intended to put the department on notice and was treated as directory, not fatal, when substantive eligibility was undisputed. Applying a liberal construction to exemption conditions, the tribunal held that the delayed formal option did not defeat the exemption and the demand was unsustainable. Case-Laws Central Excise Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237145