https://www.taxtmi.com/caselaws?id=266870 Excise exemption under Notification No. 49/2003 could not be denied solely because the pre-clearance declaration mentioned the wrong notification number and date, where the declaration clearly showed an intention to claim the correct benefit and the department understood it as such. Compliance with the substantive conditions of the notification was determinative, and a clerical mistake in recital of particulars did not defeat the exemption. The benefit of the notification was therefore available to the assessee. en-us Tue, 22 Apr 2014 00:00:00 +0530 Mon, 04 Jan 2016 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266870 Excise exemption under Notification No. 49/2003 could not be denied solely because the pre-clearance declaration mentioned the wrong notification number and date, where the declaration clearly showed an intention to claim the correct benefit and the department understood it as such. Compliance with the substantive conditions of the notification was determinative, and a clerical mistake in recital of particulars did not defeat the exemption. The benefit of the notification was therefore available to the assessee. Case-Laws Central Excise Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266870