https://www.taxtmi.com/caselaws?id=338490 Non-filing of the option letter prescribed in the exemption notification was treated as a procedural lapse, not a substantive condition for small scale industry exemption. The option letter served only as intimation to the department, and the delay did not affect entitlement or create any scope for misuse. Applying the distinction between substantive and procedural requirements, the exemption could not be denied merely for failure to comply with the prescribed formality. The denial of the small scale exemption was therefore unsustainable, and the assessee remained entitled to the benefit despite delayed filing. en-us Thu, 05 Jan 2017 00:00:00 +0530 Wed, 23 Aug 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338490 Non-filing of the option letter prescribed in the exemption notification was treated as a procedural lapse, not a substantive condition for small scale industry exemption. The option letter served only as intimation to the department, and the delay did not affect entitlement or create any scope for misuse. Applying the distinction between substantive and procedural requirements, the exemption could not be denied merely for failure to comply with the prescribed formality. The denial of the small scale exemption was therefore unsustainable, and the assessee remained entitled to the benefit despite delayed filing. Case-Laws Central Excise Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338490