https://www.taxtmi.com/caselaws?id=89427 Molasses already duty-paid and retained in kachcha pits under Rule 173H could not be subjected to a second duty levy merely because the rate increased before later clearance. The provision governing the relevant date for duty under Rule 9A did not apply to these facts. On that basis, the differential duty demand was unsustainable, and the assessee's challenge succeeded. en-us Thu, 05 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89427 Molasses already duty-paid and retained in kachcha pits under Rule 173H could not be subjected to a second duty levy merely because the rate increased before later clearance. The provision governing the relevant date for duty under Rule 9A did not apply to these facts. On that basis, the differential duty demand was unsustainable, and the assessee's challenge succeeded. Case-Laws Central Excise Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89427