https://www.taxtmi.com/caselaws?id=80672 Special excise duty was treated as a continuing levy rather than a fresh impost introduced in 1988. Although the goods had earlier been exempted by notification, the exemption did not extinguish the underlying duty; it only removed liability for that period. Because the levy existed at the time of manufacture and remained in force when the goods were cleared, the duty became chargeable on clearance. Rule 9A governed the point of collection, and the 1988 Finance Bill and provisional collection declaration did not give the levy retrospective effect. en-us Sun, 17 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 13:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80672 Special excise duty was treated as a continuing levy rather than a fresh impost introduced in 1988. Although the goods had earlier been exempted by notification, the exemption did not extinguish the underlying duty; it only removed liability for that period. Because the levy existed at the time of manufacture and remained in force when the goods were cleared, the duty became chargeable on clearance. Rule 9A governed the point of collection, and the 1988 Finance Bill and provisional collection declaration did not give the levy retrospective effect. Case-Laws Central Excise Sun, 17 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80672