https://www.taxtmi.com/caselaws?id=52122 Posting an undertaking by registered post on the stipulated date was treated as sufficient compliance with a duty exemption notification, even though the Assistant Commissioner's office received it later. The operative requirement was that the undertaking be with the Assistant Commissioner, and the benefit could not be denied solely because acknowledgment of receipt came after dispatch. CESTAT, Bangalore accordingly set aside the duty demand to the extent covered by the exemption and granted relief to the assessee. en-us Tue, 23 Sep 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52122 Posting an undertaking by registered post on the stipulated date was treated as sufficient compliance with a duty exemption notification, even though the Assistant Commissioner's office received it later. The operative requirement was that the undertaking be with the Assistant Commissioner, and the benefit could not be denied solely because acknowledgment of receipt came after dispatch. CESTAT, Bangalore accordingly set aside the duty demand to the extent covered by the exemption and granted relief to the assessee. Case-Laws Central Excise Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52122