https://www.taxtmi.com/caselaws?id=166206 For excisable goods lawfully removed for captive consumption, duty is chargeable at the rate in force on the date of authorised removal under Rule 9A of the Central Excise Rules, 1944. A later notification enhancing the rate cannot be applied retrospectively to goods removed before its commencement, even if the finished fabrics remained in stock. The differential excise duty demand was therefore unsustainable, and liability was confined to the duty already paid under the prevailing notifications. en-us Fri, 02 Sep 1983 00:00:00 +0530 Thu, 28 Aug 2014 17:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166206 For excisable goods lawfully removed for captive consumption, duty is chargeable at the rate in force on the date of authorised removal under Rule 9A of the Central Excise Rules, 1944. A later notification enhancing the rate cannot be applied retrospectively to goods removed before its commencement, even if the finished fabrics remained in stock. The differential excise duty demand was therefore unsustainable, and liability was confined to the duty already paid under the prevailing notifications. Case-Laws Central Excise Fri, 02 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166206