9911796707
TMI Blog1975 (7) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-4-1969 in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government had exempted during the period commencing on 1-3-1969, the power driven pumps falling under item No. 30A of the First Schedule to the Central Excises and Salt Act, 1944, from whole of duty of excise leviable thereon. That benefit was available to those manufacturers only, who produced proof to the satisfaction of the Collector of Central Excise that such benefit had been passed on by them to the person to whom they had sold the said power driven pump. This benefit was continued by the Government upto 16-3-1972 and with effect from 17-3-1972 the excise duty was made payable at 10% ad valorem on the price and any du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . But, if the payment of duty be made payable before the removal, then the critical time would be the time of payment of the duty. We may observe that Section 4-A and Rules 9, 9A, 49 and 224(2) of the Central Excise Rules, 1944, would be relevant as regards the calculation of the rate at which excise duty would be payable. Their Lordships considered the said rules in connection with Section 4 of the Act. There can be no doubt that as laid down by their Lordships, the rate would be as existing at the time of removal and if advance excise duty were to be paid then it would be at the time of payment of duty and the time of removal would be wholly irrelevant. This case is clearly distinguishable inasmuch as Section 4 of the Act along with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise duty with effect from a particular date. Excise duty being a tax on production or manufacture, the liability for tax will arise at the time the production or manufacture is completed and not at the time the goods are removed from the godowns by the producer or the manufacturer, of course, if that liability under Section 3 be established, then the matter relating to rate will be governed by the provisions of Section 4 of the Act and the relevant rules pertaining thereto. In view of this position, we do not think that the present case is a fit one for a certificate of fitness for leave to appeal to the Supreme Court, as, in our opinion, no substantial question of law of general importance is involved in this case. 6. This petition, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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