https://www.taxtmi.com/caselaws?id=41720 Excise duty under the Central Excises and Salt Act is attracted at the stage of manufacture or production, not by later storage or removal. Where flax fabrics were manufactured during a period of total exemption, no duty became payable merely because the exemption was withdrawn before clearance. Rule 8 could exempt the goods from duty leviable at manufacture, and Rules 9 and 9A did not permit the levy to be shifted to the point of stock removal in these circumstances. The demand was therefore not sustainable, and the impugned orders were liable to be quashed. en-us Fri, 04 Apr 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41720 Excise duty under the Central Excises and Salt Act is attracted at the stage of manufacture or production, not by later storage or removal. Where flax fabrics were manufactured during a period of total exemption, no duty became payable merely because the exemption was withdrawn before clearance. Rule 8 could exempt the goods from duty leviable at manufacture, and Rules 9 and 9A did not permit the levy to be shifted to the point of stock removal in these circumstances. The demand was therefore not sustainable, and the impugned orders were liable to be quashed. Case-Laws Central Excise Fri, 04 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41720