2011 (9) TMI 426

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....- As per Office Report dated 17th day of September, 2011 service of notice is complete on both the respondents by way of publication, but no one has entered appearance on their behalf so far. The Appeal has been set down for hearing ex-parte against both the respondents. 2. This Appeal is directed against the judgment and order dated 16-9-2002 [2005 (192) E.L.T. 63 (Del.)] passed by the....

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....15) E.L.T. 41 (S.C.). 5. In Wallace Flour Mills Company Ltd. (supra) this Court has observed :- "It is well settled by the scheme of Central Excises and Salt Act and clarified by several decisions that even though the taxable event is manufacture or production of excisable article, the duty can be levied and collected at a later stage for administrative convenience. The scheme of the Ex....

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....evailed. When manufactured, an exemption notification wholly exempted the said goods from the payment of excise duty. When they were cleared from the respondents' factory, the exemption notification had been modified so that they were liable to duty at the rate of eight per cent. For the purpose of determining whether they said goods were excisable, what is relevant is the date of their manufactur....