https://www.taxtmi.com/caselaws?id=74090 Where the actual date of removal of excisable goods is known, duty and tariff valuation must be determined under Rule 9A(1)(ii) of the Central Excise Rules, 1944 on that removal date. Rule 9A(5) operates only as a residuary provision and applies only when the earlier rules are not applicable. On the stated facts, the Revenue knew the date of removal, so valuation could not be shifted to the payment-date basis under Rule 9A(5); the demand was therefore not sustainable and the appeal failed. en-us Thu, 17 Mar 1988 00:00:00 +0530 Mon, 06 Jun 2011 16:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74090 Where the actual date of removal of excisable goods is known, duty and tariff valuation must be determined under Rule 9A(1)(ii) of the Central Excise Rules, 1944 on that removal date. Rule 9A(5) operates only as a residuary provision and applies only when the earlier rules are not applicable. On the stated facts, the Revenue knew the date of removal, so valuation could not be shifted to the payment-date basis under Rule 9A(5); the demand was therefore not sustainable and the appeal failed. Case-Laws Central Excise Thu, 17 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74090