https://www.taxtmi.com/caselaws?id=85451 The concessional duty under Notification No. 36/76 did not apply to excess production cleared after the notification was rescinded on 16-8-1978. The governing principle was that duty is determined by the rate prevailing on the date of clearance, and the concession was linked to that operative date rather than to the mere fact of excess production. In the absence of any saving clause preserving the benefit after withdrawal, the rescinded notification could not be invoked for post-rescission clearances. The claim for concessional duty therefore failed. en-us Wed, 15 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85451 The concessional duty under Notification No. 36/76 did not apply to excess production cleared after the notification was rescinded on 16-8-1978. The governing principle was that duty is determined by the rate prevailing on the date of clearance, and the concession was linked to that operative date rather than to the mere fact of excess production. In the absence of any saving clause preserving the benefit after withdrawal, the rescinded notification could not be invoked for post-rescission clearances. The claim for concessional duty therefore failed. Case-Laws Central Excise Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85451