https://www.taxtmi.com/caselaws?id=165629 For seized excisable goods cleared after seizure, the applicable central excise duty rate is the rate in force on the date of payment, because Rule 9A(5) of the Central Excise Rules, 1944 expressly fixes liability by payment date rather than seizure date. The seizure date does not control the rate where the rule links duty to the date on which payment is made. The notification relied on by the appellant was treated as consistent with that position, so the demand based on the earlier rate could not stand and the assessee succeeded. en-us Thu, 28 Jun 1979 00:00:00 +0530 Mon, 04 Aug 2014 14:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165629 For seized excisable goods cleared after seizure, the applicable central excise duty rate is the rate in force on the date of payment, because Rule 9A(5) of the Central Excise Rules, 1944 expressly fixes liability by payment date rather than seizure date. The seizure date does not control the rate where the rule links duty to the date on which payment is made. The notification relied on by the appellant was treated as consistent with that position, so the demand based on the earlier rate could not stand and the assessee succeeded. Case-Laws Central Excise Thu, 28 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165629