1979 (6) TMI 132 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, New Delhi allowed the appeal by the appellant regarding duty payment on acrylic knitting yarn, citing Rule 9A(5) of the Central Excise Rules, 1944. The duty should be based on the rate in force on the date of payment, not the date of seizure. The original order by the Assistant Collector was set aside. (Case citation: 1979 (6) TMI 132)