https://www.taxtmi.com/caselaws?id=287191 Condition No. 2 of Notification No. 15/2010-C.E., especially clause (b), was interpreted as permitting compliance after clearance of goods because the notification contemplated duty becoming payable at clearance only if the conditions were not observed. The undertaking required by the notification could therefore be furnished post-clearance, and such subsequent compliance satisfied the exemption conditions. On that basis, the respondent remained entitled to the notification benefit and the Revenue's appeal failed. en-us Mon, 22 Jan 2018 00:00:00 +0530 Fri, 03 Apr 2020 10:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287191 Condition No. 2 of Notification No. 15/2010-C.E., especially clause (b), was interpreted as permitting compliance after clearance of goods because the notification contemplated duty becoming payable at clearance only if the conditions were not observed. The undertaking required by the notification could therefore be furnished post-clearance, and such subsequent compliance satisfied the exemption conditions. On that basis, the respondent remained entitled to the notification benefit and the Revenue's appeal failed. Case-Laws Central Excise Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287191