https://www.taxtmi.com/caselaws?id=80725 Special Excise Duty was treated as a continuing impost, not a wholly new levy, so the rate applicable at the stage of removal governed collection. Goods fully manufactured before 1-3-1988 but cleared on or after that date were therefore subject to duty because Rule 9-A of the Central Excise Rules applied through the Finance Bill provisions and the exemption had ceased by the time of clearance. The reasoning relied on continuity in the surcharge structure and the collection mechanism, while the contrary view treating the levy as revived from a new starting point was distinguished. en-us Fri, 06 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80725 Special Excise Duty was treated as a continuing impost, not a wholly new levy, so the rate applicable at the stage of removal governed collection. Goods fully manufactured before 1-3-1988 but cleared on or after that date were therefore subject to duty because Rule 9-A of the Central Excise Rules applied through the Finance Bill provisions and the exemption had ceased by the time of clearance. The reasoning relied on continuity in the surcharge structure and the collection mechanism, while the contrary view treating the levy as revived from a new starting point was distinguished. Case-Laws Central Excise Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80725