https://www.taxtmi.com/caselaws?id=47036 Exemption from the operation of Rule 174 under Notification No. 11/88 was available only if the manufacturer strictly complied with the prescribed declaration and undertaking requirements. The notification treated filing of the declaration on first claim, and thereafter by the stipulated annual date, as a mandatory condition for availing the benefit. Because the appellants did not satisfy that condition, the exemption was denied and the demand and penalty were sustained. The stated principle is that conditions attached to an exemption notification must be strictly fulfilled, and non-filing of a mandatory declaration or undertaking can validly defeat the claim. en-us Thu, 02 Sep 2004 00:00:00 +0530 Tue, 23 Sep 2025 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47036 Exemption from the operation of Rule 174 under Notification No. 11/88 was available only if the manufacturer strictly complied with the prescribed declaration and undertaking requirements. The notification treated filing of the declaration on first claim, and thereafter by the stipulated annual date, as a mandatory condition for availing the benefit. Because the appellants did not satisfy that condition, the exemption was denied and the demand and penalty were sustained. The stated principle is that conditions attached to an exemption notification must be strictly fulfilled, and non-filing of a mandatory declaration or undertaking can validly defeat the claim. Case-Laws Central Excise Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47036