https://www.taxtmi.com/caselaws?id=372340 Excise duty attaches to manufacture, while the timing and manner of collection are matters of statutory administration. The document explains that the switch from ad valorem duty under Section 3 to the compounded levy scheme under Section 3A changed only the mode of collection, not the nature of the levy. Goods manufactured before the scheme but cleared after it came into force were therefore not liable to a second demand where the capacity-based duty for the relevant month had already been paid. The disputed clearances were treated as covered by the duty already discharged under the compounded levy scheme, and the additional demand was unsustainable. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372340 Excise duty attaches to manufacture, while the timing and manner of collection are matters of statutory administration. The document explains that the switch from ad valorem duty under Section 3 to the compounded levy scheme under Section 3A changed only the mode of collection, not the nature of the levy. Goods manufactured before the scheme but cleared after it came into force were therefore not liable to a second demand where the capacity-based duty for the relevant month had already been paid. The disputed clearances were treated as covered by the duty already discharged under the compounded levy scheme, and the additional demand was unsustainable. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372340