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TMI Blog2024 (11) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... nistration and removal can be made taxable event in terms of Rule -9A of Central Excise Rules, 1944. It would be worthwhile to mention that Rule 9-A that was meant for determination of the date of duty and tariff valuation has been deleted from the statute book since 2001 with introduction of New Central Excise Rules in place of old Rules of 1944 and therefore, by invoking the same, duty liability cannot be fastened on the Appellant on the basis of removal of goods from godown when these were already cleared upon payment of NIL rate of duty prevailing then. The impugned order is set aside - appeal allowed. - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Stebin Mathew with Ms. Dishya Pandey, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) to get the desired relief in appeal has brought the dispute to the present forum. 3. During course of hearing of the appeal, learned counsel for the Appellant Mr. Stebin Mathew submitted that the sole ground for confirmation of demand by the Commissioner(Appeals) was that he had gone with the observations made by the Adjudicating Authority that in its letter dated 07.03.2011, Appellant itself had admitted that those goods were cleared by it without brand name but in fact, with our brand was misspelled as with out brand unintentionally and believing the same to be a ground taken after thought, Learned Commissioner had confirmed the order passed by the Adjudicating Authority imposing duty, penalty and interest on the Appellant for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k as on 28.02.2011 would attract Excise duty after clearance, unless it was cleared already from the factory of the manufacturer at Nil rate of duty on or before 28.02.2011 for which he sought for no interference of the Tribunal in the order passed by the Commissioner (Appeals). 6. We have perused the case records, written notes and submissions made by both the sides alongwith relevant notifications, case laws and the order passed by the Commissioner (Appeals). At the outset we need to make it clear that Appellant s contention concerning misspelling of the word with our as without is not without basis for the reason that in the available English dictionaries as well as words/idioms phrases books, without has been always written as a single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Rules, 1944 has authorised the Department to apply the rates prevalent on the date of removal, though for excisable taxable event, dutiability was supposed to be determined on the basis of manufacture of goods being taken place. In other words, for excise taxable events it is manufacturing itself that would determine the taxability but duty can be levied and collected at a later stage for convenience of administration and removal can be made taxable event in terms of Rule -9A of Central Excise Rules, 1944. 8. It would be worthwhile to mention that Rule 9-A that was meant for determination of the date of duty and tariff valuation has been deleted from the statute book since 2001 with introduction of New Central Excise Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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