https://www.taxtmi.com/caselaws?id=41128 Where excisable steel ingots are removed for re-rolling and the Department knows the dates of removal, the applicable duty rate is governed by the rule fixing liability on actual removal, not the rule relied on for a later stage of clearance. The expression "cleared" is treated as synonymous with removal for excise purposes, even if duty has not yet been paid. Penalty is not justified on these facts in the absence of mala fide intention; the stated penalty was therefore set aside and refunded. en-us Sat, 11 Feb 1978 00:00:00 +0530 Fri, 21 May 2010 11:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41128 Where excisable steel ingots are removed for re-rolling and the Department knows the dates of removal, the applicable duty rate is governed by the rule fixing liability on actual removal, not the rule relied on for a later stage of clearance. The expression "cleared" is treated as synonymous with removal for excise purposes, even if duty has not yet been paid. Penalty is not justified on these facts in the absence of mala fide intention; the stated penalty was therefore set aside and refunded. Case-Laws Central Excise Sat, 11 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41128