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2007 (4) TMI 668 - SCH - Central ExciseExtract: .......e Tribunal further held that the date of undertaking under Notification No. 41/99-C.E. is the date on which the Assistant/Deputy Commissioner receives the undertaking and not the date on which the manufacturer sends the undertaking, hence exemption under Notification ibid was held as not available for the period for which undertaking was not given.
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