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TMI Blog2014 (3) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appellant sold Lecithin in February, 2006 by way of commercial invoice - However, it was actually cleared by them in the month of June and July, 2006 - Held that:- rate of duty applicable to the excisable goods shall be the rate in force on the date when such goods are removed from the factory. Inasmuch as admittedly the said goods were removed from the factory in the month of June and July, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. ORDER The appellant is engaged in the manufacture of Lecithin falling under chapter 29 of Central Excise Tariff Act. The said Lecithin was exempted till 28-2-2006 and became dutiable from 1-3-2006 with issuance Notification No. 21/2006, dated 1-3-2006, vide which earlier exemption Notification No. 115/75, dated 30-4-1975 was rescinded. 2. The dispute in the present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities have relied upon the provisions of Rule 5 of Central Excise Rules, which provide for determination of duty. For better appreciation, the said Rule is reproduced below : Rule 5. Date for determination of duty and tariff valuation. - The rate of duty or tariff value applicable to any excisable goods, other than Khandsari Molasses, shall be the rate or value in force on the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto consideration. As such, we find no possible ground to interfere in the order of the authorities below, confirming demand of duty of Rs. 1,03,168/- along with confirmation of demand. 4. In addition, to confirmation of demand, lower authorities have also imposed penalty of identical amount under Section 11AC of the Central Excise Act and of Rs. 25,000/- under Rule 25 of Central Excise Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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