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2017 (1) TMI 484 - AT - Central ExciseWhether the respondent-assessee engaged in the manufacture of chewing tobacco, is liable to pay additional duty of Excise imposed vide Finance Act, 2005 with effect from 1-3-2005? Held that: - the issue in this appeal is similar to the issue decided by Hon’ble Supreme Court in Collector of Central Excise, Hyderabad v. Vazir Sultan Tobacco Company Ltd. [1996 (2) TMI 138 - SUPREME COURT OF INDIA], where it was held that where the new levy is imposed, the same is not applicable on the goods manufactured prior to imposition of levy but cleared thereafter and collection of duty at the stage of removal is for the sake of convenience. Once the levy is not there at the time when the goods are manufactured or produced in India, it cannot be collected at the stage of removal of the said goods - appeal dismissed - decided in favor of respondent-assessee.
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