https://www.taxtmi.com/caselaws?id=48670 Special excise duty under Section 37 of the Finance Act, 1978 was treated as a distinct levy, and the operative question was whether it attached when manufacture was completed. The majority view was that excise is attracted by manufacture, so cigarettes manufactured before 1-3-1978 could not be subjected to a duty that was not in force at that time merely because they were cleared later. Liability to basic excise duty did not merge the special levy or make it recoverable on pre-existing stock. A dissenting view considered the duty payable on removal. en-us Mon, 25 Mar 1985 00:00:00 +0530 Wed, 01 Nov 2023 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48670 Special excise duty under Section 37 of the Finance Act, 1978 was treated as a distinct levy, and the operative question was whether it attached when manufacture was completed. The majority view was that excise is attracted by manufacture, so cigarettes manufactured before 1-3-1978 could not be subjected to a duty that was not in force at that time merely because they were cleared later. Liability to basic excise duty did not merge the special levy or make it recoverable on pre-existing stock. A dissenting view considered the duty payable on removal. Case-Laws Central Excise Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48670