https://www.taxtmi.com/caselaws?id=337404 The Appellate Tribunal, CESTAT Allahabad, dismissed the revenue's appeal against the respondent-assessee, a chewing tobacco manufacturer, regarding the liability to pay additional Excise duty under the Finance Act, 2005. Citing a Supreme Court precedent, the Tribunal held that the new levy does not apply to goods produced before its imposition but cleared later. Duty collection at removal is for convenience and cannot be imposed retroactively. Consequently, the respondent-assessee was not obligated to pay the additional duty, and any consequential benefits were granted accordingly. en-us Tue, 05 Jul 2016 00:00:00 +0530 Mon, 09 Jan 2017 08:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337404 The Appellate Tribunal, CESTAT Allahabad, dismissed the revenue's appeal against the respondent-assessee, a chewing tobacco manufacturer, regarding the liability to pay additional Excise duty under the Finance Act, 2005. Citing a Supreme Court precedent, the Tribunal held that the new levy does not apply to goods produced before its imposition but cleared later. Duty collection at removal is for convenience and cannot be imposed retroactively. Consequently, the respondent-assessee was not obligated to pay the additional duty, and any consequential benefits were granted accordingly. Case-Laws Central Excise Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337404