https://www.taxtmi.com/caselaws?id=791593 Additional Excise Duty introduced from 11.07.2014 could not be imposed on goods manufactured and brought into stock before that date merely because they were cleared later. Excise liability arises on manufacture or production, while collection at removal is only a mode of recovery; since no levy existed when the goods were manufactured, the later statutory introduction could not retrospectively fasten duty on pre-levy stock. The demand was therefore unsustainable. en-us Fri, 08 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791593 Additional Excise Duty introduced from 11.07.2014 could not be imposed on goods manufactured and brought into stock before that date merely because they were cleared later. Excise liability arises on manufacture or production, while collection at removal is only a mode of recovery; since no levy existed when the goods were manufactured, the later statutory introduction could not retrospectively fasten duty on pre-levy stock. The demand was therefore unsustainable. Case-Laws Central Excise Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791593