1999 (10) TMI 66

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..... Excise and Gold (Control) Appellate Tribunal. The goods in question are articles of plastic. They were at all relevant times excisable goods, but when they were manufactured, they were wholly exempt from excise duty by virtue of a Notification (68/71). When cleared, however, that notification had been amended by another Notification (52/82) which provided for a levy of excise duty thereon at the .....

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..... cisable article, the duty can be levied and collected at the later date for administrative convenience." The judgment in Wallace Flour Mills was referred to with approval, by a Bench of three learned Judges in Collector of Central Excise, Hyderabad v. Vazir Sultan Tobacco Co. Ltd., Hyderabad. [ 1996 (83) E.L.T. 3 (S.C.) = 1996 (3) SCC 434]. It was said : "That was a case where the goods were exci .....

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..... otification wholly exempted the said goods from the payment of excise duty. When they were cleared from the respondents' factory, the exemption notification had been modified so that they were liable to duty at the rate of eight per cent. For the purpose of determining whether the said goods were excisable, what is relevant is the date of their manufacture. On that date they were exigible to excis .....

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