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2012 (3) TMI 249 - AT - Central ExciseNotification No. 49/2003-CE was mentioned instead of Notification No. 50/2003-CE - a declaration in terms of Notification No. 49/2003-CE dated 10.06.2003 was filed by the appellant - the exemption under the notification shall exercise his option in writing before effecting the first clearance and since a declaration to Notification 50/2003-CE was not made its exemption cannot be claimed - Appellant contented that Notification No. 49/2003-CE was filed by mistake instead of 50/2003-CE - Held that :- It is well settled law that the substantive benefit if otherwise available should not be disallowed on the basis of minor procedural irregularities - the fact that Notification No. 49/2003-CE was mentioned instead of Notification No. 50/2003-CE, cannot be considered to be a mistake fatal to the appellant s claim of benefit. Hence exemption is allowed to be claimed under Notification No. 50/2003-CE.
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