1996 (7) TMI 402 - AT - Central Excise

Summary

The appeal concerned the levy of duty on goods detained by authorities, with exemption withdrawn later. Appellants argued duty should be based on seizure date, citing a Calcutta High Court case. Department argued duty should be based on clearance date, citing Supreme Court rulings. Tribunal upheld the impugned order, dismissing the appeal. (Case: 1996 (7) TMI 402 - CEGAT, MADRAS)