https://www.taxtmi.com/caselaws?id=80290 Special excise duty was held payable on glycerin manufactured before 19-6-1980 but cleared from the factory after that date, because the duty may be levied and collected at the stage of removal for administrative convenience even though the taxable event is manufacture. Applying the scheme of the Central Excise Rules, 1944, including Rule 9A, the Tribunal treated liability as linked to clearance from the factory rather than manufacture alone. On that basis, pre-budget stock removed after the duty became chargeable remained assessable, and the appeals were allowed in favour of the Revenue. 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 Special excise duty was held payable on glycerin manufactured before 19-6-1980 but cleared from the factory after that date, because the duty may be levied and collected at the stage of removal for administrative convenience even though the taxable event is manufacture. Applying the scheme of the Central Excise Rules, 1944, including Rule 9A, the Tribunal treated liability as linked to clearance from the factory rather than manufacture alone. On that basis, pre-budget stock removed after the duty became chargeable remained assessable, and the appeals were allowed in favour of the Revenue. Case-Laws Central Excise Tue, 21 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80290