2023 (9) TMI 453

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....r , Superintendent ( Authorized Representative ) for the Appellant ORDER SOMESH ARORA In the instant case, the appellants were in the year-2004 manufacturing Yarn which was subjected to Additional Excise Duty under Additional Duties Of Excise (Textiles And Textile Articles) Act, 1978 Vide Notification No. 31/2004-CE dated 09.07.2004 such additional duty of textile was done away with. Depa....

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....ll not be leviable to Excise Duty, if produced earlier. In short, the Hon'ble Supreme Court held that it is point and date of levy which is important and not the point or date of clearance of the goods to determine, if the goods manufactured were dutiable or not. The Hon'ble Supreme Court also while analysing the relevant provisions held that erstwhile Rule 9 of the Central Excise Rules, 1944 refe....

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....d the payment of duty is related to the date of removal of such article from the factory. Therefore when the goods were unconditionally exempted from duty on the date of manufacture but were dutiable on the date of their removal they would be liable to duty because on the basis of Rule 9A of the Central Excise Rules, 1944, the Excise authorities are within competence to apply the rates prevalent o....

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....Polyset Corporation as reported in 2000 (115) ELT 41 (S.C.). The Court dismissed the department's appeal in factual background of stock of Excise goods manufactured before and enhanced rate of duty, liability coming into force later, but goods having been cleared after such enhancement in the duty if held that the taxable event as stated in the WALLACE FLOUR MILLS CO. LTD. VS. COLLECTOR OF C.EX ca....