TMI Blog2009 (11) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... been confirmed on clearances of tea by the assessees during the period 1-4-2000 to 16-4-2000 by denial of the benefit of exemption in terms of Notification No. 41/99-C.E., dated 26-11-1999 on the ground that during the period of demand, no undertaking as required under the notification was filed the notification clearly states that the benefit of exemption from duty will commence from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees submission that in the facts of the case no penalty is warranted - they had filed declaration for the previous financial year and were under the impression that such declaration was sufficient even for the following financial year and they had also filed classification list and clearly had stated that they intended to avail the benefit of Notification No. 41/99. In these circumstances, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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