https://www.taxtmi.com/caselaws?id=41331 Excise duty is attracted on manufacture, and goods cannot be removed without payment of proper duty under Rule 9(1). Where an interim injunction allowed clearance of goods and postponed the department's collection of full duty, the underlying liability did not disappear. Once the injunction ended after the writ petitions failed, the differential duty could be recovered straightaway because only enforcement had been deferred. On these facts, the matter was not treated as clandestine removal, ordinary short levy, or a case requiring fresh proceedings under Section 11A, Rule 9(2), or Rule 10; the demand notices were therefore upheld. en-us Fri, 28 Jan 1983 00:00:00 +0530 Wed, 02 Jun 2010 11:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41331 Excise duty is attracted on manufacture, and goods cannot be removed without payment of proper duty under Rule 9(1). Where an interim injunction allowed clearance of goods and postponed the department's collection of full duty, the underlying liability did not disappear. Once the injunction ended after the writ petitions failed, the differential duty could be recovered straightaway because only enforcement had been deferred. On these facts, the matter was not treated as clandestine removal, ordinary short levy, or a case requiring fresh proceedings under Section 11A, Rule 9(2), or Rule 10; the demand notices were therefore upheld. Case-Laws Central Excise Fri, 28 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41331