https://www.taxtmi.com/caselaws?id=43105 Additional excise duty under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 could validly be levied on textile goods manufactured before commencement but assessed and cleared later, because the statute tied levy and collection to the stage of assessment under the excise machinery. The court held that this did not make the Act retrospective, as excise remains a duty on manufacture and later collection for administrative convenience does not alter its character. No vested right was taken away, no new disability was imposed on completed transactions, and the assessee's challenge therefore failed. en-us Mon, 29 Apr 1991 00:00:00 +0530 Mon, 29 Nov 2021 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43105 Additional excise duty under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 could validly be levied on textile goods manufactured before commencement but assessed and cleared later, because the statute tied levy and collection to the stage of assessment under the excise machinery. The court held that this did not make the Act retrospective, as excise remains a duty on manufacture and later collection for administrative convenience does not alter its character. No vested right was taken away, no new disability was imposed on completed transactions, and the assessee's challenge therefore failed. Case-Laws Central Excise Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43105