2002 (5) TMI 52

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....ible goods in fully manufactured condition on 1st March, 1989. On this date the special excise duty leviable on such goods was enhanced. The goods were cleared after 1st March, 1989. The question in this appeal is : Are the goods exigible to special excise duty at the rate that was in force prior to 1st March, 1989, when they were manufactured, or at the rate in force after 1st March, 1989, when t....

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....een cleared on the last day of that period and exigible to special excise duty at the rate, if any, prevalent during that period. 3. We are unable to accept the submission on behalf of the Revenue that the enhanced rate of special excise duty applies to goods manufactured during the earlier period but cleared during the later period because special excise duty was leviable during the earlier pe....