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2018 (12) TMI 1109 - AT - Central ExciseValuation - Compounded levy scheme - goods manufactured but not cleared from the factory and lying as opening stock at the time of introduction of compounded levy scheme - whether chargeable to tax on the basis of rates prevalent prior to introduction of compounded levy scheme or the said clearances would be adjusted against the duty paid on the capacity determined under the compounded levy scheme? Held that:- The manner of collection was changed from ad-valorem duty on each clearance under Section 3 of Central Excise Act, 1944 to compounded levy under Section 3A of Central Excise Act. The charges were enforced by issue of Notification No. 29/2008-CE (NT) dated 01.07.2008. Thus there was no new levy introduced but there were only changes in the manner of collection. The issue decided in the case of WALLACE FLOUR MILLS COMPANY LTD. VERSUS COLLECTOR OF C. EX. [1989 (9) TMI 106 - SUPREME COURT OF INDIA], where it was held that Even though the taxable event is the manufacture or the production of an excisable article, the duty can be levied and collected at a later date for administrative convenience - appeal allowed - decided in favor of appellant.
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