https://www.taxtmi.com/caselaws?id=341877 Delayed intimation of the option under Notification No. 50/2003-CE did not defeat exemption where the assessee otherwise satisfied the substantive eligibility conditions. The only defect was filing the option intimation about two months after commencement of clearances, and that requirement was treated as procedural rather than substantive. Applying the principle that exemption eligibility must be strictly construed, but directory procedural conditions may be interpreted liberally when non-compliance does not affect the substance of the benefit, the denial of exemption for the earlier clearances was unsustainable. The assessee was entitled to the exemption for the relevant period. en-us Thu, 13 Apr 2017 00:00:00 +0530 Tue, 16 May 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341877 Delayed intimation of the option under Notification No. 50/2003-CE did not defeat exemption where the assessee otherwise satisfied the substantive eligibility conditions. The only defect was filing the option intimation about two months after commencement of clearances, and that requirement was treated as procedural rather than substantive. Applying the principle that exemption eligibility must be strictly construed, but directory procedural conditions may be interpreted liberally when non-compliance does not affect the substance of the benefit, the denial of exemption for the earlier clearances was unsustainable. The assessee was entitled to the exemption for the relevant period. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341877