https://www.taxtmi.com/caselaws?id=45368 Furnishing the relevant particulars in the classification list, together with departmental permission to send goods to job workers, was treated as substantial compliance with the declaration requirement under Rule 57G. The Tribunal did not hold that the Rule 57F(2) application itself amounted to a declaration; rather, it relied on the combined effect of the available documents to conclude that the statutory purpose had been met. On that footing, the Revenue's proposed questions were academic and no referable question of law arose. The refusal to state a case was therefore upheld. en-us Wed, 01 Sep 1999 00:00:00 +0530 Sat, 10 Jul 2010 11:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45368 Furnishing the relevant particulars in the classification list, together with departmental permission to send goods to job workers, was treated as substantial compliance with the declaration requirement under Rule 57G. The Tribunal did not hold that the Rule 57F(2) application itself amounted to a declaration; rather, it relied on the combined effect of the available documents to conclude that the statutory purpose had been met. On that footing, the Revenue's proposed questions were academic and no referable question of law arose. The refusal to state a case was therefore upheld. Case-Laws Central Excise Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45368