https://www.taxtmi.com/caselaws?id=80290 The Tribunal upheld the duty liability for special excise duty on goods manufactured before a duty change but cleared after the change. Citing a Supreme Court judgment, the Tribunal emphasized duty payment is linked to the date of removal from the factory, allowing duty collection post-manufacture for administrative convenience. Consequently, the Tribunal dismissed the appeal by the appellant, holding that special excise duty was payable on the Glycerin stock in question. The decision aligned with legal precedent and clarified duty liability post-manufacture as established by the Supreme Court. en-us Tue, 21 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80290 The Tribunal upheld the duty liability for special excise duty on goods manufactured before a duty change but cleared after the change. Citing a Supreme Court judgment, the Tribunal emphasized duty payment is linked to the date of removal from the factory, allowing duty collection post-manufacture for administrative convenience. Consequently, the Tribunal dismissed the appeal by the appellant, holding that special excise duty was payable on the Glycerin stock in question. The decision aligned with legal precedent and clarified duty liability post-manufacture as established by the Supreme Court. Case-Laws Central Excise Tue, 21 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80290