https://www.taxtmi.com/caselaws?id=48967 Rule 224(2A) operates as a special provision for removal of goods on the eve of the budget and overrides the general rule linking duty to the date of removal. Where an assessee obtains permission under that dispensation on an undertaking to pay duty at the enhanced rate, the undertaking is enforceable and the assessee cannot later avoid the differential levy by relying on the timing of the notification or the general rule. The earlier authorities cited were distinguishable on materially different facts. The assessee was therefore liable for the enhanced duty. en-us Thu, 11 Sep 2003 00:00:00 +0530 Sat, 07 Aug 2010 14:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48967 Rule 224(2A) operates as a special provision for removal of goods on the eve of the budget and overrides the general rule linking duty to the date of removal. Where an assessee obtains permission under that dispensation on an undertaking to pay duty at the enhanced rate, the undertaking is enforceable and the assessee cannot later avoid the differential levy by relying on the timing of the notification or the general rule. The earlier authorities cited were distinguishable on materially different facts. The assessee was therefore liable for the enhanced duty. Case-Laws Central Excise Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48967