https://www.taxtmi.com/caselaws?id=47505 Excise duty attaches to the taxable event of manufacture or production, while rules governing removal deal only with assessment and collection. Rule 9A may fix the rate for computation at the time of clearance, but it cannot shift the levy itself from manufacture to removal. On that basis, goods manufactured before the enhanced duty came into force could not be charged at the higher rate merely because they were cleared later, and excess duty paid on such pre-budget stock was refundable. en-us Mon, 16 Sep 2002 00:00:00 +0530 Thu, 29 Jul 2010 11:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47505 Excise duty attaches to the taxable event of manufacture or production, while rules governing removal deal only with assessment and collection. Rule 9A may fix the rate for computation at the time of clearance, but it cannot shift the levy itself from manufacture to removal. On that basis, goods manufactured before the enhanced duty came into force could not be charged at the higher rate merely because they were cleared later, and excess duty paid on such pre-budget stock was refundable. Case-Laws Central Excise Mon, 16 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47505