Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 206 - AT - Central ExciseDuty liability – goods manufactured before imposition of duty - The dispute in the present appeal relates to the duty liability of retail pack, which were manufactured prior to 1-3-2003 but cleared after said date - Held that - the pre-budget stock of the goods, which were not excisable at the time of manufacture, cannot be levied to duty at the time of clearance of the same, when they had became excisable on account of deeming provision. - The appellate authority has considered the issue by treating packed goods and loose and bulk oil on the same platform, which is not correct. - clearance of the goods manufactured prior to levying of duty not being excisable goods, cannot be called upon to pay the duty at the time of clearance of the goods after the levy of duty - order confirmed the duty set aside
|