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2014 (3) TMI 523 - AT - Central ExciseRectification of mistake - Revenue contends that appellant ought to have applied for remission of duty in respect of the control samples of pesticides which became unfit for consumption/marketing after the expiry date - Held that:- The bench also considered the fact that none of the control samples was cleared from the factory for testing or for any other purpose whatsoever. It was in this scenario that the decision in Positive Packaging Industries case was taken into account. The decision is to the effect that duty should be paid by the manufacturer, unless exempted by any notification, once the samples are cleared from the factory. In the said case, samples were cleared from the factory for testing quality unlike in the instant case where the practice was to test the control samples, if need be, in an in-house laboratory, which procedure did not involve any clearance of the goods from the factory - What is said to be apparent mistake does not exist in this case. Moreover, the application appears to have made an attempt to re-argue their case, which is beyond the scope of Section 35C (2) of the Central Excise Act. An error to be rectified under this provision should be one manifest on the record and should not be one which may be brought out through a long-drawn process of arguments - Decided against revenue.
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