https://www.taxtmi.com/caselaws?id=110944 The Tribunal allowed the appeal, setting aside the Commissioner's order, emphasizing the irrelevance of payment dates in determining excise duty liability. The Tribunal clarified that duty liability is determined at the time of goods clearance, not based on payment dates, and as the goods were cleared before the amendment, the unamended provision of Section 4 was applicable. The incorrect application of amended provisions to goods cleared prior to the amendment date was highlighted, leading to the appeal being granted in favor of the assessee. en-us Mon, 23 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110944 The Tribunal allowed the appeal, setting aside the Commissioner's order, emphasizing the irrelevance of payment dates in determining excise duty liability. The Tribunal clarified that duty liability is determined at the time of goods clearance, not based on payment dates, and as the goods were cleared before the amendment, the unamended provision of Section 4 was applicable. The incorrect application of amended provisions to goods cleared prior to the amendment date was highlighted, leading to the appeal being granted in favor of the assessee. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110944