2007 (4) TMI 668 - SCH - Central Excise

Summary

The Supreme Court dismissed Civil Appeal No. 1544 of 2007 by Golden Dew Tea Factory against CESTAT Order Nos. 1105-1132/2006. The Court upheld that Conditions (a) and (b) of Notification No. 41/99-C.E. are mandatory and the date of undertaking is when received by the Assistant/Deputy Commissioner.