https://www.taxtmi.com/caselaws?id=114293 The Tribunal dismissed the appeals, upholding the Commissioner's decision that Special Additional Duty (SAD) is payable on goods cleared from a bonded warehouse based on the Supreme Court rulings in the cases of M/s Kiran Spinning Mills and LML Limited. The Tribunal emphasized that the duty is determined based on the rates prevailing at the time of removal from the warehouse for home consumption, in accordance with the Apex Court's established legal principles. The appellants' arguments were deemed against them as the issue had been conclusively settled by the Supreme Court judgments. en-us Fri, 26 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 14:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114293 The Tribunal dismissed the appeals, upholding the Commissioner's decision that Special Additional Duty (SAD) is payable on goods cleared from a bonded warehouse based on the Supreme Court rulings in the cases of M/s Kiran Spinning Mills and LML Limited. The Tribunal emphasized that the duty is determined based on the rates prevailing at the time of removal from the warehouse for home consumption, in accordance with the Apex Court's established legal principles. The appellants' arguments were deemed against them as the issue had been conclusively settled by the Supreme Court judgments. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114293