https://www.taxtmi.com/caselaws?id=442831 Additional excise duty on yarn manufactured while the levy was in force could not be demanded where the levy was withdrawn before the goods were cleared. The relevant liability depended not only on the date of manufacture but also on the rate applicable on the date of removal, and once the levy had been withdrawn the applicable rate was nil. On that basis, the duty demand for clearances made after withdrawal was not sustainable, and the issue was decided in favour of the assessee. en-us Mon, 11 Sep 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442831 Additional excise duty on yarn manufactured while the levy was in force could not be demanded where the levy was withdrawn before the goods were cleared. The relevant liability depended not only on the date of manufacture but also on the rate applicable on the date of removal, and once the levy had been withdrawn the applicable rate was nil. On that basis, the duty demand for clearances made after withdrawal was not sustainable, and the issue was decided in favour of the assessee. Case-Laws Central Excise Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442831