https://www.taxtmi.com/caselaws?id=90340 Rule 196A of the Central Excise Rules, 1944 applies to surplus inputs removed with prior approval of the proper officer, and not to removals covered by Rule 196 for unaccounted or unexplained losses. The rule fixes the rate of duty and tariff valuation, if any, as on the date of actual removal, but it does not by itself require the assessable value to be taken on that date. Where duty was already paid at the applicable rate on the assessable value prevailing when the goods entered the factory, the rule did not authorise a fresh demand on a higher assessable value at removal. en-us Tue, 08 Oct 1996 00:00:00 +0530 Wed, 05 Oct 2011 17:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90340 Rule 196A of the Central Excise Rules, 1944 applies to surplus inputs removed with prior approval of the proper officer, and not to removals covered by Rule 196 for unaccounted or unexplained losses. The rule fixes the rate of duty and tariff valuation, if any, as on the date of actual removal, but it does not by itself require the assessable value to be taken on that date. Where duty was already paid at the applicable rate on the assessable value prevailing when the goods entered the factory, the rule did not authorise a fresh demand on a higher assessable value at removal. Case-Laws Central Excise Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90340