https://www.taxtmi.com/caselaws?id=165882 An exemption notification made relief conditional on filing a declaration, even though it did not prescribe a specific form or time. The declaration had to state that the aggregate value of clearances during the financial year was not likely to exceed the stipulated limit. An initial letter did not contain that statement, but a later communication received within the relevant financial year conveyed the required information in substance. Because a simple letter meeting the notification's object was sufficient, the declaration requirement was treated as complied with and the exemption condition was satisfied. en-us Mon, 31 Aug 1981 00:00:00 +0530 Thu, 14 Aug 2014 14:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165882 An exemption notification made relief conditional on filing a declaration, even though it did not prescribe a specific form or time. The declaration had to state that the aggregate value of clearances during the financial year was not likely to exceed the stipulated limit. An initial letter did not contain that statement, but a later communication received within the relevant financial year conveyed the required information in substance. Because a simple letter meeting the notification's object was sufficient, the declaration requirement was treated as complied with and the exemption condition was satisfied. Case-Laws Central Excise Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165882