https://www.taxtmi.com/caselaws?id=371313 An exemption under Notification No. 50/2003-CE could not be denied merely for alleged absence of proof of written intimation where the assessee produced the intimation letter said to have been sent to the department. The department's inward dak/register for the relevant period was not maintained, so its own record-keeping failure could not be used to defeat the exemption claim. As no other lapse was found against the assessee, the procedural objection was insufficient and the disallowance of notification benefit was unsustainable. en-us Wed, 24 Oct 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371313 An exemption under Notification No. 50/2003-CE could not be denied merely for alleged absence of proof of written intimation where the assessee produced the intimation letter said to have been sent to the department. The department's inward dak/register for the relevant period was not maintained, so its own record-keeping failure could not be used to defeat the exemption claim. As no other lapse was found against the assessee, the procedural objection was insufficient and the disallowance of notification benefit was unsustainable. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371313