https://www.taxtmi.com/caselaws?id=41596 Excise duty liability for goods already manufactured and removed is fixed by the applicable assessment rule and by the adjudicated determination of duty and penalty. A later enhancement of duty cannot be retrospectively applied to those very goods for recovery purposes, because recovery must conform to the liability already fixed. The demand raised at the enhanced rate was therefore unsustainable and was quashed. The Department, however, remained free to issue a fresh demand only for any balance still due under the adjudicated order. en-us Wed, 02 Jan 1985 00:00:00 +0530 Fri, 04 Jun 2010 16:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41596 Excise duty liability for goods already manufactured and removed is fixed by the applicable assessment rule and by the adjudicated determination of duty and penalty. A later enhancement of duty cannot be retrospectively applied to those very goods for recovery purposes, because recovery must conform to the liability already fixed. The demand raised at the enhanced rate was therefore unsustainable and was quashed. The Department, however, remained free to issue a fresh demand only for any balance still due under the adjudicated order. Case-Laws Central Excise Wed, 02 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41596