https://www.taxtmi.com/caselaws?id=269348 Exemption under Notification No. 50/2003-C.E. was considered in the context of a declaration filed on 30-3-2010 and already on record. The key point is that where the declaration has in fact been filed and the authority does not deny its existence, the benefit cannot be refused merely because of a dispute about whether it was received before the first clearance, provided substantive eligibility is otherwise established. The commentary also notes that precedent treating declaration as a condition precedent did not assist the Revenue on these facts. en-us Wed, 05 Nov 2014 00:00:00 +0530 Sun, 13 Dec 2015 22:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269348 Exemption under Notification No. 50/2003-C.E. was considered in the context of a declaration filed on 30-3-2010 and already on record. The key point is that where the declaration has in fact been filed and the authority does not deny its existence, the benefit cannot be refused merely because of a dispute about whether it was received before the first clearance, provided substantive eligibility is otherwise established. The commentary also notes that precedent treating declaration as a condition precedent did not assist the Revenue on these facts. Case-Laws Central Excise Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269348