https://www.taxtmi.com/caselaws?id=51765 The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case concerning the interpretation of exemption notification under Notfn. No. 9/99-C.E. The issue revolved around the timing of intimation by the appellants for the specified period. The Tribunal held that the late filing of the declaration was a procedural oversight and did not warrant denial of the exemption benefit. It was determined that the appellants were entitled to the exemption for the period in question, despite the delayed intimation. The appeal was allowed, granting consequential relief to the appellants. en-us Wed, 27 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51765 The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case concerning the interpretation of exemption notification under Notfn. No. 9/99-C.E. The issue revolved around the timing of intimation by the appellants for the specified period. The Tribunal held that the late filing of the declaration was a procedural oversight and did not warrant denial of the exemption benefit. It was determined that the appellants were entitled to the exemption for the period in question, despite the delayed intimation. The appeal was allowed, granting consequential relief to the appellants. Case-Laws Central Excise Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51765