2018 (1) TMI 1580

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..... s 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 .....

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..... brief facts of the case are that the respondent could not fulfil the second condition of the said Notification which specified furnishing of undertaking to the Jurisdictional Central Excise Assistant Commissioner to the effect that the goods in respect of which said exemption was availed would be used in the said project and not for other use. The said condition was not fulfilled by respondent. Th .....

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..... ition No. 2 of said Notification, under the said condition No. 2 whereas clause (b) which is read as follows :- in the event of failure to observe conditions above, the manufacturer shall pay the duty which would have been leviable at the time of clearance of goods, but for this exemption. The wording clearly established that even after the clearance of the goods undertaking could be subm .....

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