https://www.taxtmi.com/caselaws?id=208545 For excise duty, the applicable rate is determined by the date of clearance from the factory, even though manufacture remains the taxable event. Goods manufactured before an enhancement but cleared afterwards are therefore chargeable at the enhanced rate prevailing on the date of clearance. The Court followed earlier authority treating duty collection at removal as the operative point for rate determination, and accepted the revenue's position. The appeal succeeded and the High Court's order was set aside. en-us Thu, 22 Sep 2011 00:00:00 +0530 Wed, 04 Dec 2013 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208545 For excise duty, the applicable rate is determined by the date of clearance from the factory, even though manufacture remains the taxable event. Goods manufactured before an enhancement but cleared afterwards are therefore chargeable at the enhanced rate prevailing on the date of clearance. The Court followed earlier authority treating duty collection at removal as the operative point for rate determination, and accepted the revenue's position. The appeal succeeded and the High Court's order was set aside. Case-Laws Central Excise Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208545