https://www.taxtmi.com/caselaws?id=44438 Special excise duty under an annual levy attaches at the stage of manufacture, while collection may be deferred until clearance. Goods manufactured before 28 February 1988 but cleared later were treated as removed on the last day of the levy in force during manufacture. Because the goods were wholly exempt on 28 February 1988 under the then-operative exemption notification, the later levy under the Finance Act, 1988 was a fresh and distinct levy and could not be fastened through Rule 9A. The goods were therefore not liable to special excise duty, and the assessee succeeded. en-us Mon, 27 Jan 1997 00:00:00 +0530 Mon, 07 Jul 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44438 Special excise duty under an annual levy attaches at the stage of manufacture, while collection may be deferred until clearance. Goods manufactured before 28 February 1988 but cleared later were treated as removed on the last day of the levy in force during manufacture. Because the goods were wholly exempt on 28 February 1988 under the then-operative exemption notification, the later levy under the Finance Act, 1988 was a fresh and distinct levy and could not be fastened through Rule 9A. The goods were therefore not liable to special excise duty, and the assessee succeeded. Case-Laws Central Excise Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44438