https://www.taxtmi.com/caselaws?id=53918 A procedural delay in filing the option for exemption under Notification No. 8/99 did not justify denial where the assessee had already cleared goods at the exempted rate and the intention to avail the benefit was otherwise clear. The requirement in paragraph 2 was treated as procedural, not one going to the root of eligibility, and the delay was explained by the proprietor's sickness. The exemption could not be withdrawn merely because the formal declaration was filed late, so the duty demand and penalty were unsustainable and the assessee remained entitled to the exemption. en-us Fri, 11 Mar 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53918 A procedural delay in filing the option for exemption under Notification No. 8/99 did not justify denial where the assessee had already cleared goods at the exempted rate and the intention to avail the benefit was otherwise clear. The requirement in paragraph 2 was treated as procedural, not one going to the root of eligibility, and the delay was explained by the proprietor's sickness. The exemption could not be withdrawn merely because the formal declaration was filed late, so the duty demand and penalty were unsustainable and the assessee remained entitled to the exemption. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53918