- (1.) The issue involved is whether the products manufactured by the respondent, which were lying already in fully manufactured condition prior to 1/3/1978 (from which date Special Excise Duty was imposed by the Finance Act, 1979 were also liable to pay Special Excise Duty in terms of Rule 9a of the central Excise Rules, 1944. The question has been examined and answered by this court in the case of Collector of central Excise, Hyderabad v. Vazir Sultan Tobacco Co. Ltd. 1996 (83 E L. T. 3.
(2.) In view of the aforesaid decision, it must be held that the duty is chargeable at the point of manufacture and not from the removal from the factory, although for the sake of convenience, the Statute has provided that the levy of duty and collection of duty shall be at the factory gate at the time of removal. In view of the principles of law laid down in the above-mentioned decision, the appeal is dismissed. There will be no order as to costs.;