https://www.taxtmi.com/article/detailed?id=11958 The levy of Additional Excise Duty is determined by the date of manufacture while the applicable rate is governed by the date of clearance; where goods manufactured earlier are cleared on a date when the effective A.E.D. rate is Nil, the Nil rate on clearance governs chargeability and a demand assessed by reference to the earlier manufacturing date is inconsistent with that principle. en-us Mon, 16 Oct 2023 08:42:49 +0530 Mon, 16 Oct 2023 08:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11958 The levy of Additional Excise Duty is determined by the date of manufacture while the applicable rate is governed by the date of clearance; where goods manufactured earlier are cleared on a date when the effective A.E.D. rate is Nil, the Nil rate on clearance governs chargeability and a demand assessed by reference to the earlier manufacturing date is inconsistent with that principle. Articles Central Excise Mon, 16 Oct 2023 08:42:49 +0530 https://www.taxtmi.com/article/detailed?id=11958