https://www.taxtmi.com/caselaws?id=72709 Special excise duty newly imposed under the Finance Act, 1978 was treated as attaching to the stage of manufacture for the goods in question, so goods manufactured before the levy came into force were not chargeable merely because they were removed afterward. The prior Tribunal ruling on the same principle was found materially identical and decisive, and general observations that excise may sometimes be collected at a later stage did not alter the result where the levy did not exist at the time of manufacture. The levy therefore could not be sustained on pre-levy manufactured goods, and relief was indicated for the assessee. en-us Wed, 11 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 15:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72709 Special excise duty newly imposed under the Finance Act, 1978 was treated as attaching to the stage of manufacture for the goods in question, so goods manufactured before the levy came into force were not chargeable merely because they were removed afterward. The prior Tribunal ruling on the same principle was found materially identical and decisive, and general observations that excise may sometimes be collected at a later stage did not alter the result where the levy did not exist at the time of manufacture. The levy therefore could not be sustained on pre-levy manufactured goods, and relief was indicated for the assessee. Case-Laws Central Excise Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72709