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2011 (9) TMI 426 - SC - Central ExciseChange in rate of duty after manufacture but before removal - Held That:- In view of Wallace flour mill (1989 - TMI - 42586 - SUPREME COURT OF INDIA) and Excise act read with Rule 9A, taxable event is the manufacture and the payment of duty is related to the date of removal of such article from the factory. Thus duty will be paid at the enhanced rate in force at the time of removal.
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