https://www.taxtmi.com/caselaws?id=53990 Notification No. 41/99-C.E. was construed to require a fresh undertaking for each financial year, because the undertaking was expressly tied to the period from the date of filing until the end of that year. The earlier undertaking therefore lapsed on the close of financial year 2000-2001, and exemption could not be claimed for the intervening period before a new undertaking was furnished. The operative effect was that annual filing at the commencement of each financial year was necessary to continue availing the exemption. en-us Wed, 23 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53990 Notification No. 41/99-C.E. was construed to require a fresh undertaking for each financial year, because the undertaking was expressly tied to the period from the date of filing until the end of that year. The earlier undertaking therefore lapsed on the close of financial year 2000-2001, and exemption could not be claimed for the intervening period before a new undertaking was furnished. The operative effect was that annual filing at the commencement of each financial year was necessary to continue availing the exemption. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53990