https://www.taxtmi.com/caselaws?id=93253 Clearances made on budget day between 1700 hours and 2400 hours under an undertaking to pay any enhanced duty attracted the revised rate, because the permission was conditional and the undertaking expressly covered differential duty. The Tribunal's later reasoning rejected the view that the increase operated only from midnight. A demand issued by the Superintendent was sufficient notice for recovery where it specifically called for payment of differential duty at the enhanced rate in terms of the undertaking. The Revenue's appeal succeeded and recovery of the differential duty was upheld. en-us Wed, 12 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 13:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93253 Clearances made on budget day between 1700 hours and 2400 hours under an undertaking to pay any enhanced duty attracted the revised rate, because the permission was conditional and the undertaking expressly covered differential duty. The Tribunal's later reasoning rejected the view that the increase operated only from midnight. A demand issued by the Superintendent was sufficient notice for recovery where it specifically called for payment of differential duty at the enhanced rate in terms of the undertaking. The Revenue's appeal succeeded and recovery of the differential duty was upheld. Case-Laws Central Excise Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93253