https://www.taxtmi.com/caselaws?id=787256 Late filing of the written intimation required under an area-based exemption notification was treated as a procedural lapse, not a substantive breach, because the manufacturer's underlying eligibility for the exemption was otherwise undisputed. The Tribunal applied the distinction between substantive eligibility conditions and procedural compliance, following earlier decisions on similar notification requirements. It held that delayed compliance with the pre-clearance intimation did not extinguish the exemption benefit where the claimant remained substantively entitled. The denial of re-credit was rejected, and the assessee was held entitled to the benefit. en-us Thu, 29 Jan 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787256 Late filing of the written intimation required under an area-based exemption notification was treated as a procedural lapse, not a substantive breach, because the manufacturer's underlying eligibility for the exemption was otherwise undisputed. The Tribunal applied the distinction between substantive eligibility conditions and procedural compliance, following earlier decisions on similar notification requirements. It held that delayed compliance with the pre-clearance intimation did not extinguish the exemption benefit where the claimant remained substantively entitled. The denial of re-credit was rejected, and the assessee was held entitled to the benefit. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787256