https://www.taxtmi.com/caselaws?id=361177 Exemption from excise duty withdrawn by Notification No. 13/2002-CE operated only from 1.3.2002, so duty could not be demanded on cotton yarn cleared before that effective date. Rule 30A of the Central Excise (No. 2) Rules, 2001 regulated removal of goods during the budget period through permission and an undertaking, but a procedural breach of that rule did not itself accelerate the levy. The Provisional Collection of Taxes Act, 1931 was treated as confirming that the duty arose only from the notified date. A Revenue decision was distinguished because it depended on the assessee's undertaking to pay enhanced duty. en-us Wed, 23 May 2018 00:00:00 +0530 Thu, 31 May 2018 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361177 Exemption from excise duty withdrawn by Notification No. 13/2002-CE operated only from 1.3.2002, so duty could not be demanded on cotton yarn cleared before that effective date. Rule 30A of the Central Excise (No. 2) Rules, 2001 regulated removal of goods during the budget period through permission and an undertaking, but a procedural breach of that rule did not itself accelerate the levy. The Provisional Collection of Taxes Act, 1931 was treated as confirming that the duty arose only from the notified date. A Revenue decision was distinguished because it depended on the assessee's undertaking to pay enhanced duty. Case-Laws Central Excise Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361177