https://www.taxtmi.com/caselaws?id=369875 Excisable goods manufactured before an assessee opted for the compounded levy scheme but cleared afterwards are chargeable to duty at the rate prevailing on the date of clearance. The fact that the goods remained in stock when the scheme was adopted did not justify departure from that settled rule, and the cited Supreme Court decisions were treated as controlling. Duty paid on clearance under the compounded levy scheme was therefore proper, and no differential duty was payable. en-us Mon, 29 Oct 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369875 Excisable goods manufactured before an assessee opted for the compounded levy scheme but cleared afterwards are chargeable to duty at the rate prevailing on the date of clearance. The fact that the goods remained in stock when the scheme was adopted did not justify departure from that settled rule, and the cited Supreme Court decisions were treated as controlling. Duty paid on clearance under the compounded levy scheme was therefore proper, and no differential duty was payable. Case-Laws Central Excise Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369875