TMI Blog2014 (10) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... le when goods are not cleared from the factory premises but consumed during testing. Similarly in the case of CCE, Chandigarh Vs. Dabur India Ltd. – [2005 (2) TMI 166 - CESTAT, NEW DELHI], a Larger Bench of this Tribunal held that control samples retained in factory is not liable to duty if proper account is maintained. The said decision was also upheld by the Hon'ble High Court of Himachal Prades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Commissioner of Central Excise Customs (Appeals), Nashik, wherein the lower appellate authority has upheld the decision of the adjudicating authority in dropping the demand of duty on quality control samples, which have been consumed during testing of the medicines by the assessee. 2. The ground urged in the appeal memorandum is that the decision of this Tribunal in the case of Aristo Pha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;ble Apex Court held that in view of the non-maintenance and non-production of any account in relation to the destruction of cigarette sticks during the course of quality control test, excise duty was leviable on the entire stock of cigarette sticks sent to the laboratory for quality control test. It is his contention that the ratio of the said decision would apply to the facts of the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rh Vs. Dabur India Ltd. 2005 (182) ELT 185 (Tri-LB), a Larger Bench of this Tribunal held that control samples retained in factory is not liable to duty if proper account is maintained. The said decision was also upheld by the Hon'ble High Court of Himachal Pradesh at Shimla in the case of Dabur India Ltd. 2011 (267) ELT 452 (HP) wherein it was held that the samples of product, preserved/r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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