https://www.taxtmi.com/caselaws?id=442831 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants in a case concerning the levy of Excise Duty on Yarn manufactured before the withdrawal of Additional Excise Duty. The Tribunal emphasized the importance of the date of levy over the date of clearance in determining the dutiability of goods. It was held that goods must be excisable before being subject to Excise duty upon removal. As the applicable rate of Additional Excise Duty had become "Nil" at the time of clearance, the demand for duty was dismissed, and the appeal was allowed. 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 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants in a case concerning the levy of Excise Duty on Yarn manufactured before the withdrawal of Additional Excise Duty. The Tribunal emphasized the importance of the date of levy over the date of clearance in determining the dutiability of goods. It was held that goods must be excisable before being subject to Excise duty upon removal. As the applicable rate of Additional Excise Duty had become "Nil" at the time of clearance, the demand for duty was dismissed, and the appeal was allowed. Case-Laws Central Excise Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442831