https://www.taxtmi.com/caselaws?id=240729 The Tribunal ruled in favor of the appellants, setting aside the impugned orders and allowing the appeals with consequential relief. The decision was based on the understanding that the duty imposition on tea was effective only after midnight on the budget day, thereby exempting the goods cleared before that time from duty demands. The judgment emphasized the importance of the Provisional Collection of Taxes Act, 1931 in determining the timing of duty imposition and ensuring fair application of duties on goods cleared on budget days. en-us Wed, 22 May 2013 00:00:00 +0530 Sat, 08 Feb 2014 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240729 The Tribunal ruled in favor of the appellants, setting aside the impugned orders and allowing the appeals with consequential relief. The decision was based on the understanding that the duty imposition on tea was effective only after midnight on the budget day, thereby exempting the goods cleared before that time from duty demands. The judgment emphasized the importance of the Provisional Collection of Taxes Act, 1931 in determining the timing of duty imposition and ensuring fair application of duties on goods cleared on budget days. Case-Laws Central Excise Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240729