https://www.taxtmi.com/caselaws?id=42747 Excise duty was held to attach on the date of removal of goods, not merely on the date of manufacture, where cartons were manufactured while exempt but cleared after a new levy came into force. Applying the scheme of the Act and Rule 9A of the Central Excise Rules, the SC concluded that the rate prevailing at clearance governed liability, so pre-levy stock cleared after the levy was chargeable to duty and the assessee's objection was rejected. en-us Thu, 09 Nov 1989 00:00:00 +0530 Mon, 14 Jun 2010 10:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42747 Excise duty was held to attach on the date of removal of goods, not merely on the date of manufacture, where cartons were manufactured while exempt but cleared after a new levy came into force. Applying the scheme of the Act and Rule 9A of the Central Excise Rules, the SC concluded that the rate prevailing at clearance governed liability, so pre-levy stock cleared after the levy was chargeable to duty and the assessee's objection was rejected. Case-Laws Central Excise Thu, 09 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42747