(1) THESE appeals are by the Revenue against an order of the Customs, Excise and Gold (Control) Appellate Tribunal. The goods in question are articles of plastic. They were at all relevant times excisable goods, but when they were manufactured, they were wholly exempt from excise duty by virtue of a notification (No. 68/71). When cleared, however, that notification had been amended by another notification (No. 52/82) which provided for a levy of excise duty thereon at the rate of eight per cent. The Tribunal came to the conclusion that the goods having been entitled to a full exemption from the payment of excise duty when they were manufactured, they would not attract excise duty at the rate of eight per cent as in force when they were cleared.

(2) OUR attention has been drawn by learned counsel for the Revenue to the judgment of this Court in Wallace Flour Mills Co. Ltd. v. CCE where it has been held:

"EXCISE is a duty on manufacture or production. But the realisation of the duty may be postponed for administrative convenience to the date of removal of goods from the factory. ... We are of the opinion that even though the taxable event is the manufacture or the