https://www.taxtmi.com/caselaws?id=40421 Excisable manufactured goods cleared on payment of duty and accompanied by the required gate pass were not liable to a later enhanced rate merely because the wagons remained in a railway siding within the extended factory area. The scheme under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944 distinguished levy, payment, and removal; where payment and clearance were synchronous, Rule 9-A was applied so that the duty already paid governed the goods. Because the authorities had already treated the goods as cleared and had not included the siding within the factory premises, the differential duty was wrongly recovered and refund was allowed in favour of the assessee. en-us Thu, 16 Mar 1967 00:00:00 +0530 Tue, 12 Aug 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40421 Excisable manufactured goods cleared on payment of duty and accompanied by the required gate pass were not liable to a later enhanced rate merely because the wagons remained in a railway siding within the extended factory area. The scheme under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944 distinguished levy, payment, and removal; where payment and clearance were synchronous, Rule 9-A was applied so that the duty already paid governed the goods. Because the authorities had already treated the goods as cleared and had not included the siding within the factory premises, the differential duty was wrongly recovered and refund was allowed in favour of the assessee. Case-Laws Central Excise Thu, 16 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40421