https://www.taxtmi.com/caselaws?id=40843 Under the central excise scheme, the taxable event is removal of the goods, and duty is chargeable at the rate prevailing on the date of removal rather than manufacture. A demand notice issued before the goods were removed, or sought to be removed, was contrary to the levy scheme and without jurisdiction. The notices were therefore invalid and were set aside, and enforcement against the respondents was restrained. en-us Wed, 09 Apr 1980 00:00:00 +0530 Sat, 15 May 2010 12:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40843 Under the central excise scheme, the taxable event is removal of the goods, and duty is chargeable at the rate prevailing on the date of removal rather than manufacture. A demand notice issued before the goods were removed, or sought to be removed, was contrary to the levy scheme and without jurisdiction. The notices were therefore invalid and were set aside, and enforcement against the respondents was restrained. Case-Laws Central Excise Wed, 09 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40843