https://www.taxtmi.com/caselaws?id=166852 Special excise duty introduced by Section 37 of the Finance Act, 1978 was analysed as a duty of excise payable on goods already subject to excise, with the majority view treating the relevant date for levy and collection as the date of removal under Rule 9A(1)(ii), not the date of manufacture. On that basis, goods manufactured before 1-3-1978 but cleared on or after that date were treated as liable to the new duty. A dissenting view stated that excise is attracted by manufacture and that a wholly prospective levy should not apply merely because clearance occurred later. en-us Mon, 09 Jan 1984 00:00:00 +0530 Mon, 10 Nov 2014 12:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166852 Special excise duty introduced by Section 37 of the Finance Act, 1978 was analysed as a duty of excise payable on goods already subject to excise, with the majority view treating the relevant date for levy and collection as the date of removal under Rule 9A(1)(ii), not the date of manufacture. On that basis, goods manufactured before 1-3-1978 but cleared on or after that date were treated as liable to the new duty. A dissenting view stated that excise is attracted by manufacture and that a wholly prospective levy should not apply merely because clearance occurred later. Case-Laws Central Excise Mon, 09 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166852