https://www.taxtmi.com/caselaws?id=43910 In central excise, the taxable event is manufacture, but under the Act and Rule 9A the duty may be assessed and collected at the stage of removal, so the rate applicable is the one prevailing on the date of removal. Goods do not cease to be excisable merely because they were earlier covered by an exemption notification. The Assistant Collector could invoke Section 11A to recover a refund that had been granted on an erroneous legal basis. The departmental demand was therefore upheld and the assessee obtained no relief. en-us Tue, 13 Aug 1991 00:00:00 +0530 Mon, 21 Jun 2010 18:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43910 In central excise, the taxable event is manufacture, but under the Act and Rule 9A the duty may be assessed and collected at the stage of removal, so the rate applicable is the one prevailing on the date of removal. Goods do not cease to be excisable merely because they were earlier covered by an exemption notification. The Assistant Collector could invoke Section 11A to recover a refund that had been granted on an erroneous legal basis. The departmental demand was therefore upheld and the assessee obtained no relief. Case-Laws Central Excise Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43910