https://www.taxtmi.com/caselaws?id=124127 For exemption under Notification No. 41/99-C.E., the condition of furnishing a letter of undertaking is satisfied only when the undertaking reaches the jurisdictional Assistant Commissioner. Mere posting of the letter does not make the undertaking effective from the date of dispatch, because the benefit of the notification cannot operate before receipt by the proper authority. The relevant date for claiming exemption is therefore the date of receipt of the letter of undertaking, and exemption is unavailable for any prior period. en-us Wed, 16 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 17:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124127 For exemption under Notification No. 41/99-C.E., the condition of furnishing a letter of undertaking is satisfied only when the undertaking reaches the jurisdictional Assistant Commissioner. Mere posting of the letter does not make the undertaking effective from the date of dispatch, because the benefit of the notification cannot operate before receipt by the proper authority. The relevant date for claiming exemption is therefore the date of receipt of the letter of undertaking, and exemption is unavailable for any prior period. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124127