1989 (11) TMI 49

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....t (`the Act') from an order of the Customs, Excise and Gold (Control) Appellate Tribunal dated 30th July, 1986. The question before the Tribunal was as to whether the excise duty in respect of cartons manufactured by the respondents was leviable under the Act. These cartons had been exempted from payment of duty upto 27-2-1982 under Notification No. 105/80. However, the Finance Act of 1982 made th....

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....urt in Wallace Flour Mills Co. Ltd. v. Collector of Central Excise [1989 (44) E.L.T. 598 (SC) = 1989-4 Judgments Today 184]. This Court has held that, having regard to the scheme of the Act as well as the terms of Rule 9A of the Central Excise Rules, the Central Excise Authorities are competent to apply the rate prevailing on the date of removal of goods even though the production or manufacture m....