https://www.taxtmi.com/caselaws?id=260582 The Tribunal ruled in favor of the appellant, holding that the enhanced excise duty rates on cigarettes were applicable from the date of assent by the President, not from the date of introduction of the Bills. The decision was based on a circular issued by the Board clarifying the effective dates of the duty rates as per the Finance Act, 2012. Consequently, the appeals were allowed, and the demand for enhanced excise duty was deemed invalid, aligning with the clarified effective date provided by the circular. en-us Thu, 26 Mar 2015 00:00:00 +0530 Mon, 15 Feb 2016 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260582 The Tribunal ruled in favor of the appellant, holding that the enhanced excise duty rates on cigarettes were applicable from the date of assent by the President, not from the date of introduction of the Bills. The decision was based on a circular issued by the Board clarifying the effective dates of the duty rates as per the Finance Act, 2012. Consequently, the appeals were allowed, and the demand for enhanced excise duty was deemed invalid, aligning with the clarified effective date provided by the circular. Case-Laws Central Excise Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260582