https://www.taxtmi.com/caselaws?id=785316 Delayed intimation of the option for self-credit under an exemption notification was treated as a procedural lapse, not a ground to deny the exemption benefit. The assessee's substantive eligibility was undisputed, and the only issue was non-compliance with the intimation requirement within time. Applying the principle that procedural conditions should not defeat a substantive exemption where the underlying requirements are satisfied, the Tribunal treated the requirement as directory in this context. The consequence was that the exemption remained available despite the delay, and the Revenue's challenge failed. en-us Thu, 11 Dec 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785316 Delayed intimation of the option for self-credit under an exemption notification was treated as a procedural lapse, not a ground to deny the exemption benefit. The assessee's substantive eligibility was undisputed, and the only issue was non-compliance with the intimation requirement within time. Applying the principle that procedural conditions should not defeat a substantive exemption where the underlying requirements are satisfied, the Tribunal treated the requirement as directory in this context. The consequence was that the exemption remained available despite the delay, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785316