2017 (1) TMI 484

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....l Vaish, CA, for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The revenue is in appeal against order-in-appeal passed by the Commissioner (Appeals), Customs and Central Excise, Lucknow wherein it has been held that the respondent-assessee is not liable to pay additional duty of Excise imposed vide [Section] 85 of Finance Act, 2005 on the pre-budget stock lying as on 28-2-200....

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..... Once the levy is not there at the time when the goods are manufactured or produced in India, it cannot be collected at the stage of removal of the said goods. The idea of collection at the stage of removal is devised for the sake of convenience. Referring to Section 3 of the Central Excise Act that the words "in such manner as may be prescribed" and further collection of duty is left to the Rule....