https://www.taxtmi.com/caselaws?id=334669 Procedural non-availability of an exemption declaration in the divisional office records did not defeat entitlement to Notification No. 50/2003-CE where the declaration had been filed with the jurisdictional office and receipt was confirmed by the Assistant Commissioner. The Revenue produced no documentary material to rebut that verification or to show that the receipt stamp was fraudulent. As the substantive conditions for the exemption were otherwise satisfied, the Tribunal treated the lapse as procedural and not fatal to the benefit. The appeal was rejected and the Commissioner (Appeals)' order allowing the exemption was upheld. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334669 Procedural non-availability of an exemption declaration in the divisional office records did not defeat entitlement to Notification No. 50/2003-CE where the declaration had been filed with the jurisdictional office and receipt was confirmed by the Assistant Commissioner. The Revenue produced no documentary material to rebut that verification or to show that the receipt stamp was fraudulent. As the substantive conditions for the exemption were otherwise satisfied, the Tribunal treated the lapse as procedural and not fatal to the benefit. The appeal was rejected and the Commissioner (Appeals)' order allowing the exemption was upheld. Case-Laws Central Excise Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334669