1999 (10) TMI 66

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....Excise and Gold (Control) Appellate Tribunal. The goods in question are articles of plastic. They were at all relevant times excisable goods, but when they were manufactured, they were wholly exempt from excise duty by virtue of a Notification (68/71). When cleared, however, that notification had been amended by another Notification (52/82) which provided for a levy of excise duty thereon at the r....

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....isable article, the duty can be levied and collected at the later date for administrative convenience." The judgment in Wallace Flour Mills was referred to with approval, by a Bench of three learned Judges in Collector of Central Excise, Hyderabad v. Vazir Sultan Tobacco Co. Ltd., Hyderabad. [ 1996 (83) E.L.T. 3 (S.C.) = 1996 (3) SCC 434]. It was said : "That was a case where the goods were excis....