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2018 (1) TMI 1580 - CESTAT ALLAHABADInterpretation of statute - N/N. 15/2010-C.E., dated 27-2-2010 - whether the Condition No. 2 of Notification No. 15/2010-C.E., dated 27-2-2010 is required to be fulfilled before the goods are cleared and can be fulfilled subsequently even after the goods are cleared? - HELD THAT:- The wording of Notification clearly established that even after the clearance of the goods undertaking could be submitted by the appellant. Therefore, the contention of revenue is that before the goods were cleared undertaking was to be given cannot be considered to be as per law. In view of the above interpretation of said condition No. 2, we do not find any merits in the appeal filed by Revenue. Appeal dismissed - decided against Revenue.
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