9911796707
TMI Blog1981 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... 43/Collr/80, dated 21-8-1981 passed by the Collector of Central Excise, Kanpur. 2. The appellants were having 735 quintals of Khandsari sugar in their stock as on 1-10-1979 manufactured during the period of 1-1-1979 to 30-9-1979 when there was complete exemption of Central Excise duty on Khandsari sugar. The said quantity was cleared after 1-10-979 when the exemption was no more operative. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en done by the Collector was invalid. The order would need to be set aside as this count alone. Even more basically, coming to the second submission, in the High Court judgment cited, (vis. Kirlosker Bros. Ltd. v. Union of India and Ors-1978 E.L.T. J 33) the Court has observed in effect that goods manufactured during an exempted period would be liable to exemption, even though they might be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erative retrospectively. But even such retrospective operation will not change the nature of the tax and it will be payable according to the provisions enacted in the charging section of the relevant statutes. Therefore, interpreting Section of the Central Excises and Salt Act, 1944, we are of the opinion that the liability for tax, namely the excise duty would arise no sooner the manufacture of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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