https://www.taxtmi.com/caselaws?id=468316 Enhanced excise duty applied to cement cleared after 5 PM on budget day where the increase was imposed by notification and the assessee had furnished an undertaking under Rule 224(2A) to pay duty at the enhanced rate from the relevant date. The Tribunal followed its earlier view on the same issue and rejected the contention that the absence of a tariff schedule change prevented application of the higher levy. On that basis, the enhanced duty was held payable on the relevant clearances, and the appeals failed. en-us Mon, 22 Mar 1999 00:00:00 +0530 Tue, 28 Apr 2026 17:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468316 Enhanced excise duty applied to cement cleared after 5 PM on budget day where the increase was imposed by notification and the assessee had furnished an undertaking under Rule 224(2A) to pay duty at the enhanced rate from the relevant date. The Tribunal followed its earlier view on the same issue and rejected the contention that the absence of a tariff schedule change prevented application of the higher levy. On that basis, the enhanced duty was held payable on the relevant clearances, and the appeals failed. Case-Laws Central Excise Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468316