https://www.taxtmi.com/caselaws?id=100609 Excise duty on decorated table wares depended on when the goods became excisable, not merely on the date of clearance from the factory. The Tribunal held that the relevant point was the date of manufacture and decoration, and because decoration was completed before the notification came into force, the goods were outside the duty net. On that basis, the demand for duty was unsustainable and the assessee succeeded. en-us Tue, 07 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100609 Excise duty on decorated table wares depended on when the goods became excisable, not merely on the date of clearance from the factory. The Tribunal held that the relevant point was the date of manufacture and decoration, and because decoration was completed before the notification came into force, the goods were outside the duty net. On that basis, the demand for duty was unsustainable and the assessee succeeded. Case-Laws Central Excise Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100609