1989 (5) TMI 182

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..... of the Central Excise Tariff Act. They filed their classification list No. 38/87 effective from 1-3-1987 claiming that their pre-budget stocks of non-excisable goods namely various types of food products declared in the classification list were entitled to duty free clearance being pre-budget stock. However, the Assistant Collector concluded that the question of clearing pre-budget stock duty free did not arise because these products were excisable though exempted from duty. Against the said order of the Assistant Collector, the appellants filed their appeal before the Collector of Central Excise (Appeals), Bombay but without any success. Hence the present appeal. 3.  We have heard Shri N. Kothare, the learned Counsel for the appella .....

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..... lied upon the following judgments - Name of the High Court Parties Name Judgment 1. Madhya Pradesh High Court Kirloskar Brother Ltd. v. Union of India. 1978 (2) E.L.T. 33 2 -do- Union of India v. Kirloskar Brother Ltd. 1978 (2) E.L.T. 690 3. Bombay High Court Synthetic Chemicals Pvt. Ltd. v. S.C. Kuttino. 1981 (8) E.L.T. 414 4. -do- New Chemicals Ltd. v. Union of India. 1981 (8) E.L.T. 920 5. Madras High Court Bundaram Textiles Ltd. v. Asstt. Collector of Central Excise. 1983 (13) E.L.T. 909 6. Allahabad High Court Union of India v. Delhi Cloth and General Mills. 1978 (2) E.L.T. 177 7. CEGAT Andhra Sugar Mills Ltd. v. Collector of Central Excise. 1986 (7) ECR 262 = 1987 (31) E.L.T. 573 8. CEGAT Vazir Sultan Tobacc .....

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..... 33, wherein it was held that the goods manufactured during the exempted period cannot be taxed even if removed after the exemption is withdrawn and after noticing so, observed as follows - "17. .......With respect, the High Court thinks that the moment there comes into existence an excisable article, the point of time for levy and collection of duty gets fixed to the date of manufacture, a view which ignores the provision in Rule 9A of the Rules. In a subsequent decision in M.P. No. 338/79 dated 16th Jan., 1982 that High Court differed with its earlier decision and held on the basis of Rule 9A that the excise authorities were right in applying the rates prevailing on the date of removal, and thereby agreed with the conclusion of this Court .....

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