https://www.taxtmi.com/caselaws?id=347518 SSI exemption under Notification No. 9/2003-C.E. turned on whether the prescribed option or declaration had to be filed before first clearance, and whether ER-3 returns could satisfy that requirement. One view treated regular ER-3 filings and disclosure of concessional clearances as sufficient indication of intent, so non-filing of the declaration was not fatal. The contrary view held that the declaration was a mandatory pre-condition, distinct from quarterly returns, and could not be reduced to a procedural formality. The Members recorded a difference of opinion and referred the matter for resolution by a third Member. en-us Tue, 25 Jul 2017 00:00:00 +0530 Fri, 29 Dec 2017 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347518 SSI exemption under Notification No. 9/2003-C.E. turned on whether the prescribed option or declaration had to be filed before first clearance, and whether ER-3 returns could satisfy that requirement. One view treated regular ER-3 filings and disclosure of concessional clearances as sufficient indication of intent, so non-filing of the declaration was not fatal. The contrary view held that the declaration was a mandatory pre-condition, distinct from quarterly returns, and could not be reduced to a procedural formality. The Members recorded a difference of opinion and referred the matter for resolution by a third Member. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347518