https://www.taxtmi.com/caselaws?id=44222 Special excise duty under Section 37 of the Finance Act, 1978 was held not leviable on goods manufactured before 1 March 1978 merely because they were removed on or after that date, because the taxable event in excise is manufacture or production and the collection rules only shift the stage of collection for administrative convenience. The Court distinguished an earlier rate-change case on the basis that this was a fresh levy. It also stated that refunds would not be granted for amounts already collected on or after 1 March 1978 in respect of such goods, while unpaid duty could be recovered according to law. en-us Wed, 28 Feb 1996 00:00:00 +0530 Wed, 15 Oct 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44222 Special excise duty under Section 37 of the Finance Act, 1978 was held not leviable on goods manufactured before 1 March 1978 merely because they were removed on or after that date, because the taxable event in excise is manufacture or production and the collection rules only shift the stage of collection for administrative convenience. The Court distinguished an earlier rate-change case on the basis that this was a fresh levy. It also stated that refunds would not be granted for amounts already collected on or after 1 March 1978 in respect of such goods, while unpaid duty could be recovered according to law. Case-Laws Central Excise Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44222