https://www.taxtmi.com/caselaws?id=40518 Excise duty under the charging provision is treated as a levy on manufacture or production, so liability attaches when the goods are completed and not when they are removed from the factory. Provisions dealing with assessment, rate, and the time and manner of payment operate only after that liability has accrued. A prospective withdrawal of exemption does not retrospectively fasten duty on goods already manufactured before the effective date. On that basis, the request for a certificate to appeal was rejected because no substantial question of law of general importance was shown. en-us Wed, 30 Jul 1975 00:00:00 +0530 Mon, 10 May 2010 11:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40518 Excise duty under the charging provision is treated as a levy on manufacture or production, so liability attaches when the goods are completed and not when they are removed from the factory. Provisions dealing with assessment, rate, and the time and manner of payment operate only after that liability has accrued. A prospective withdrawal of exemption does not retrospectively fasten duty on goods already manufactured before the effective date. On that basis, the request for a certificate to appeal was rejected because no substantial question of law of general importance was shown. Case-Laws Central Excise Wed, 30 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40518