https://www.taxtmi.com/caselaws?id=85607 Duty liability was determined by the rate in force on the date of removal where the goods were already excisable at the time of manufacture. On that principle, goods manufactured before but cleared after Notification No. 115/86-C.E. came into force were entitled to the exemption. The order was also defective because it contained no finding on the plea of limitation, but the substantive issue on exemption was decisive and the impugned order was held unsustainable. en-us Tue, 09 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85607 Duty liability was determined by the rate in force on the date of removal where the goods were already excisable at the time of manufacture. On that principle, goods manufactured before but cleared after Notification No. 115/86-C.E. came into force were entitled to the exemption. The order was also defective because it contained no finding on the plea of limitation, but the substantive issue on exemption was decisive and the impugned order was held unsustainable. Case-Laws Central Excise Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85607