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2012 (7) TMI 818 - AT - Central ExciseDuty demand - Whether duty of excise was liable to be paid on the sample of pesticides (excisable final products) preserved by the assessee as control samples during the period from May 2004 to January 2009 - Held that:- pesticides are excisable and that the appellant was paying duty of excise whenever they were cleared from their factory. The appellant used to preserve samples of the goods manufactured in batches and cleared from the factory. These samples (control samples) used to be so preserved till the date of expiry. In case, during the relevant period, any complaint regarding the efficacy of the pesticide arose from the market, the appellant would conduct test on the relevant control samples to find out the cause of the complaint. It is claimed that this practice was followed as statutorily required. After the date of expiry, the control samples would be destroyed. On these facts, which are not in dispute, it has to be held that the appellant had no liability to pay duty on the control samples of pesticides during the relevant period of dispute - Following decision of Positive Packaging Industries Ltd. vs. CCE, Raigad [2009 (6) TMI 485 - CESTAT, MUMBAI] - Decided in favour of assessee.
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