https://www.taxtmi.com/caselaws?id=167102 Excise duty on PVC compound was treated as accruing on the date of removal, so stock manufactured before 18-6-1977 but cleared later was assessable at the rate then in force. The exemption notification issued under Rule 8(1) was held not to be an amendment of a declared provision of a Finance Bill, so it could not trigger refund under Section 5(1) of the Provisional Collection of Taxes Act, 1931. The duty demand on the disputed clearances was sustained and the alternative refund claim failed. en-us Tue, 31 Jul 1984 00:00:00 +0530 Sat, 06 Dec 2014 10:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167102 Excise duty on PVC compound was treated as accruing on the date of removal, so stock manufactured before 18-6-1977 but cleared later was assessable at the rate then in force. The exemption notification issued under Rule 8(1) was held not to be an amendment of a declared provision of a Finance Bill, so it could not trigger refund under Section 5(1) of the Provisional Collection of Taxes Act, 1931. The duty demand on the disputed clearances was sustained and the alternative refund claim failed. Case-Laws Central Excise Tue, 31 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167102