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TMI Blog2017 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notification was not complied with by the appellant - In our view non-filing of option letter is procedural requirement and for the same substantial benefit of SSI exemption cannot be denied to the appellant. The option letter is only intimation to the department and no further action either from the appellant or from the department is required as the said option letter is merely procedural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority confirmed the demand and the Commissioner (Appeals) also upheld the same, therefore the appellant is before us. 2. None appeared on behalf of the appellant. 3. Shri V.K. Shastri, Ld. Asstt. Commr. (A.R.) appearing on behalf of the Revenue submits that it is a settled law that for availing any exemption Notification, the condition of notification should be scrupulously followed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplied with by the appellant. Further, it is observed that the option letter was filed by the appellant belatedly i.e. on 24.7.2003. In our view non-filing of option letter is procedural requirement and for the same substantial benefit of SSI exemption cannot be denied to the appellant. The option letter is only intimation to the department and no further action either from the appellant or from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court very consciously has drawn line between the substantive condition and procedural condition. As discussed above, in the present case mere non-filing of option is a procedural lapse, therefore for this reason the SSI exemption cannot be denied. We therefore set aside the impugned order and allow the appeal. (Pronounced in court on 05/01/2017) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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