https://www.taxtmi.com/caselaws?id=43435 For central excise, the applicable rate is the rate in force on the date of actual removal of the goods, even if manufacture was completed earlier when the goods were exempt. The departmental orders following that principle were therefore sustained on the rate issue, and the refund challenge failed. A fresh factual plea that recording on pre-recorded cassettes did not amount to manufacture was not entertained because it had not been raised before the authorities below and would have required factual verification. The writ petition accordingly failed, and the refund rejection remained undisturbed. en-us Tue, 28 Apr 1992 00:00:00 +0530 Fri, 18 Jun 2010 10:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43435 For central excise, the applicable rate is the rate in force on the date of actual removal of the goods, even if manufacture was completed earlier when the goods were exempt. The departmental orders following that principle were therefore sustained on the rate issue, and the refund challenge failed. A fresh factual plea that recording on pre-recorded cassettes did not amount to manufacture was not entertained because it had not been raised before the authorities below and would have required factual verification. The writ petition accordingly failed, and the refund rejection remained undisturbed. Case-Laws Central Excise Tue, 28 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43435