https://www.taxtmi.com/caselaws?id=80659 A Budget-day clearance of cement was analysed under Notification No. 24/82 and Rule 224(2-A) of the Central Excise Rules, 1944. The exemption from special excise duty was treated as operative only from midnight of 27/28 February 1982, so goods removed earlier on 27 February 1982 could not claim its benefit. The Budget-day undertaking to pay duty at the enhanced rate from the following day did not extend a later exemption to prior removals. The commentary also records a dissenting view that the undertaking should cover the overall duty position on Budget day, including the special excise duty exemption. en-us Thu, 24 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80659 A Budget-day clearance of cement was analysed under Notification No. 24/82 and Rule 224(2-A) of the Central Excise Rules, 1944. The exemption from special excise duty was treated as operative only from midnight of 27/28 February 1982, so goods removed earlier on 27 February 1982 could not claim its benefit. The Budget-day undertaking to pay duty at the enhanced rate from the following day did not extend a later exemption to prior removals. The commentary also records a dissenting view that the undertaking should cover the overall duty position on Budget day, including the special excise duty exemption. Case-Laws Central Excise Thu, 24 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80659