https://www.taxtmi.com/caselaws?id=334678 The tribunal set aside the order denying exemption to the appellants in Unit No.III under Notification No. 50/2003-CE. The denial was based on the failure to file a specific declaration as required by the notification. The tribunal found that the appellant's actions constituted substantial compliance with the notification's conditions, as they had adequately informed the department about their manufacturing activities and the exemption claimed. Since there were no other valid grounds for denial, the exemption denial was deemed unjustified, and the appeal was allowed in favor of the appellant. en-us Tue, 08 Nov 2016 00:00:00 +0530 Sat, 03 Feb 2018 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334678 The tribunal set aside the order denying exemption to the appellants in Unit No.III under Notification No. 50/2003-CE. The denial was based on the failure to file a specific declaration as required by the notification. The tribunal found that the appellant's actions constituted substantial compliance with the notification's conditions, as they had adequately informed the department about their manufacturing activities and the exemption claimed. Since there were no other valid grounds for denial, the exemption denial was deemed unjustified, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334678