https://www.taxtmi.com/caselaws?id=89435 An undertaking under Rule 224(2A) binds a manufacturer who clears excisable goods after 5.00 p.m. on Budget Day to pay duty at the enhanced rate. The Provisional Collection of Taxes Act, 1931 operates in a different field and does not override that undertaking-based liability. Withdrawal of special excise duty also does not displace the enhanced basic excise duty notified under Section 5A(1) where the undertaking remains enforceable for the relevant clearances. The duty objection therefore failed and the enhanced demand was upheld. en-us Tue, 10 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89435 An undertaking under Rule 224(2A) binds a manufacturer who clears excisable goods after 5.00 p.m. on Budget Day to pay duty at the enhanced rate. The Provisional Collection of Taxes Act, 1931 operates in a different field and does not override that undertaking-based liability. Withdrawal of special excise duty also does not displace the enhanced basic excise duty notified under Section 5A(1) where the undertaking remains enforceable for the relevant clearances. The duty objection therefore failed and the enhanced demand was upheld. Case-Laws Central Excise Tue, 10 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89435