https://www.taxtmi.com/caselaws?id=89400 Exemption under Notification No. 46/85-Cus. was conditional on filing the prescribed consumption certificate from the Assistant Collector of Central Excise within the stipulated time under the bond and undertaking. A certificate issued by a Chartered Accountant did not satisfy that express requirement, because the notification and bond specifically mandated certification by the Assistant Collector and a prior notice could not override those terms. The demand was therefore confirmed, and the assessee's appeal failed. en-us Wed, 14 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89400 Exemption under Notification No. 46/85-Cus. was conditional on filing the prescribed consumption certificate from the Assistant Collector of Central Excise within the stipulated time under the bond and undertaking. A certificate issued by a Chartered Accountant did not satisfy that express requirement, because the notification and bond specifically mandated certification by the Assistant Collector and a prior notice could not override those terms. The demand was therefore confirmed, and the assessee's appeal failed. Case-Laws Customs Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89400