https://www.taxtmi.com/caselaws?id=122158 An exemption notification made commencement of relief dependent on filing an undertaking with the department, so the benefit applied only from the date of filing and receipt, not from dispatch. The filing requirement was treated as a mandatory condition, making delayed submission non-curable and denying exemption for the earlier period. The limitation objection failed because the relevant notices were within the governing period when issued. Penalties were sustained in principle on the basis of clearance without duty, but their quantum was reduced. en-us Wed, 29 Nov 2006 00:00:00 +0530 Tue, 09 Apr 2013 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122158 An exemption notification made commencement of relief dependent on filing an undertaking with the department, so the benefit applied only from the date of filing and receipt, not from dispatch. The filing requirement was treated as a mandatory condition, making delayed submission non-curable and denying exemption for the earlier period. The limitation objection failed because the relevant notices were within the governing period when issued. Penalties were sustained in principle on the basis of clearance without duty, but their quantum was reduced. Case-Laws Central Excise Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122158