https://www.taxtmi.com/caselaws?id=365923 An exemption notification requiring a manufacturer to apply in writing by a fixed date and to support the request with a statutory auditor's certificate was applied on a substantial compliance basis. The application was filed within time, while the supporting documents were submitted later. The Court treated timely filing of the application as the substantive requirement and the later production of documents as procedural. On that footing, rejection solely because the supporting papers were not filed with the application was held unsustainable, and the matter was remitted for decision on merits. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sat, 31 Aug 2019 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365923 An exemption notification requiring a manufacturer to apply in writing by a fixed date and to support the request with a statutory auditor's certificate was applied on a substantial compliance basis. The application was filed within time, while the supporting documents were submitted later. The Court treated timely filing of the application as the substantive requirement and the later production of documents as procedural. On that footing, rejection solely because the supporting papers were not filed with the application was held unsustainable, and the matter was remitted for decision on merits. Case-Laws Central Excise Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365923