https://www.taxtmi.com/caselaws?id=167339 Excise liability on goods manufactured during the currency of a total exemption but cleared after its withdrawal turned on whether levy attached at manufacture or at removal from the factory. The majority view treated the exemption as protecting goods manufactured while it was in force, and followed High Court authority supporting that approach; duty was therefore not recoverable on stock produced during the exempt period and refund was admissible. The dissent held that assessment depended on the date of removal under the scheme of excise levy and Rule 9A of the Central Excise Rules, 1944, so duty would be payable on clearance after withdrawal of the exemption. en-us Mon, 31 Dec 1984 00:00:00 +0530 Tue, 16 Dec 2014 16:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167339 Excise liability on goods manufactured during the currency of a total exemption but cleared after its withdrawal turned on whether levy attached at manufacture or at removal from the factory. The majority view treated the exemption as protecting goods manufactured while it was in force, and followed High Court authority supporting that approach; duty was therefore not recoverable on stock produced during the exempt period and refund was admissible. The dissent held that assessment depended on the date of removal under the scheme of excise levy and Rule 9A of the Central Excise Rules, 1944, so duty would be payable on clearance after withdrawal of the exemption. Case-Laws Central Excise Mon, 31 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167339