https://www.taxtmi.com/caselaws?id=113479 Under Rules 9 and 49 of the Central Excise Rules, 1944, excise duty attaches at the time and place of removal, and deemed removal occurs once goods are assessed and assigned for use within the factory. Yarn on which duty had already been discharged at the spindle stage could not be reassessed merely because part of it was later sold after winding or reeling instead of being used for doubling. The later sale did not create a fresh duty liability, so the reassessment and additional demand were not sustainable and the appeal succeeded for the assessee. en-us Thu, 13 May 2004 00:00:00 +0530 Sat, 05 May 2012 14:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113479 Under Rules 9 and 49 of the Central Excise Rules, 1944, excise duty attaches at the time and place of removal, and deemed removal occurs once goods are assessed and assigned for use within the factory. Yarn on which duty had already been discharged at the spindle stage could not be reassessed merely because part of it was later sold after winding or reeling instead of being used for doubling. The later sale did not create a fresh duty liability, so the reassessment and additional demand were not sustainable and the appeal succeeded for the assessee. Case-Laws Central Excise Thu, 13 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113479