2007 (4) TMI 668

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....007<br>Civil Appeal No. 1544 of 2007 - -<br>Central Excise<br>S.H. Kapadia and B. Sudershan Reddy, JJ. ORDER The Supreme Court Bench comprising Hon'ble Mr. Justice S.H. Kapadia and Hon'ble Mr. ....

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....read together and that the conditions are mandatory and not mere procedural. The Tribunal further held that the date of undertaking under Notification No. 41/99-C.E. is the date on which the Assist....