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2009 (11) TMI 641 - AT - Central ExciseDuty liability in relation to the goods still lying in the stock - held that:- the factory is in legal existence though actual process of manufacture is not being conducted in the factory at present. - prima facie, it would not be permissible for the authority to insist for payment of duty in relation to such products at this stage. Retrospective amendment - Differential duty in relation to the product - clearance of inputs and capital goods - the inputs were procured prior to 1997, but they were disposed of after 1st April, 2000 and at the relevant time the provisions of Rule 57-AB were in force and not Rule 57F. - held that:- Considering the law, as revealed from Section 131 of the Finance Act which introduced the amendment protecting the rights accrued and the liabilities incurred under the statutory ruling prevailing at the time of insertion of the amendment, obviously would disclose that, the legal provisions prevailing on the date of removal of the goods will have to be understood with reference to the dates on which the goods had been cleared and with reference to the provisions which were in force on such dates. Having so understood, the calculation made in that regard by the Commissioner in the impugned order, prima facie, does not appear to suffer from any infirmity. In that regard, no, prima facie, case has been made out for grant of stay of demand in that respect. - Pre-deposit ordered.
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