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1997 (1) TMI 77 - SC - Central ExciseWhether the collection of special excise duty on clearances on or after 1st March, 1988, of goods which had been manufactured prior to that date was valid? Held that:- In the instant case the said goods must be deemed to have been cleared on the last date of the levy of the special excise duty that was in force when they were manufactured; that is to say, they must be deemed to have been cleared on 28th February, 1988. On that day the said goods were, by reason of the exemption notification aforementioned, wholly exempt from the special excise duty. The appellants were, therefore, not liable to pay any special excise duty upon the said goods. It is not possible to accept the Revenue's contention that the said goods would be liable to bear special excise duty as levied after 1st March, 1988, for the reason that the special excise duty that operated subsequent to 1st March, 1988 was a new levy under a different statute and distinct from that which operated during the period 1st March, 1987 until 28th February, 1988. Rule 9A does not operate in such circumstances. In favour of assessee.
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