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TMI Blog2011 (9) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... oval of such article from the factory. Thus duty will be paid at the enhanced rate in force at the time of removal. - Civil Appeal No. 765 of 2004, - - - Dated:- 22-9-2011 - H.L. Dattu and Chandramauli Kr. Prasad, JJ. S/Shri K. Swami, Rahul Kaushik, for B. Krishna Prasad, Advocates, for the Appellant. [Order]. As per Office Report dated 17th day of September, 2011 service of notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions of this Court in Wallace Flour Mills Company Ltd. v. Collector of C. Ex, 1989 (44) E.L.T. 598 (S.C.); Collector of Central Excise, Madras v. M/s. Newman Press and Ors., 1990 (Supp.) SCC 112 = 1990 (48) E.L.T. 626 (S.C.), and Collector of Central Excise, Bombay v. Polyset Corporation, 2000 (115) E.L.T. 41 (S.C.). 5. In Wallace Flour Mills Company Ltd. (supra) this Court has observed :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valent on the date of removal. 6. In Collector of Central Excise, Bombay v. Polyset Corporation (supra) it is observed as under :- We are in no doubt that the Tribunal was in error in the view that it took. The said goods were excisable to excise duty under the tariff that then prevailed. When manufactured, an exemption notification wholly exempted the said goods from the payment of excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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