https://www.taxtmi.com/caselaws?id=166917 Sugar retained in factory stock until after de-control was not entitled to concessional levy treatment merely because it had been earlier cleared on paper before allottee liftment, so duty had to be determined by the rate and tariff valuation prevailing on the date of actual removal. The specific excise rule governing removal from factory applied directly to the disputed quantity, and the residuary rule could not displace that express provision. The differential duty demand therefore required reassessment on the basis of the duty and valuation in force at the time of actual removal, and the residuary-rule argument was rejected. en-us Fri, 16 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 15:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166917 Sugar retained in factory stock until after de-control was not entitled to concessional levy treatment merely because it had been earlier cleared on paper before allottee liftment, so duty had to be determined by the rate and tariff valuation prevailing on the date of actual removal. The specific excise rule governing removal from factory applied directly to the disputed quantity, and the residuary rule could not displace that express provision. The differential duty demand therefore required reassessment on the basis of the duty and valuation in force at the time of actual removal, and the residuary-rule argument was rejected. Case-Laws Central Excise Fri, 16 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166917