2008 (7) TMI 698

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....ellant. Shri R. Balagopal, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  In these appeals of the Revenue, the short question which arises for consideration is whether, for purposes of Notification No. 41/99-C.E. dated 26-11-1999, the date of posting of letter of undertaking (evidenced by certificate of posting) could be accepted as the 'date of undertaking....

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.... this case of the Revenue is squarely supported by our Final Order Nos. 1105-1132/2006 dated 29-11-2006 since reported as 2007 (219) E.L.T. 362 (Tri.-Chennai). It is also pointed out that the civil appeal filed by M/s. Golden Dew Tea Factory against the above final order has been dismissed by the Apex Court vide 2008 (221) E.L.T. A28 (S.C.). We have heard the learned Consultant also, who fairly co....