TMI Blog2008 (2) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Mittal, J.]-1. This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') has been directed against the order dated 11-2-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the CESTAT') whereby the Appeal No. E/4241/0-4-NB (SM) filed by the respondent-assessee, has been allowed and the order dated 31-5-2004, passed by the Commissioner (Appeals), Central Excise, Faridabad, has been set aside. 2. In this appeal, the following substantial question of law has been raised by learned counsel for the appellant for consideration of this Court: Whether excise duty is leviable on "Control Samples" withdrawn and remove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand amount, already paid under Section 11AB; for imposing personal penalty on the partner of the assessee under Rule 209A of the erstwhile Central Excise Rules, 1944 and Rule 26 of the erstwhile Central Excise (No. 2) .... read with Section 38A of the Act. 4 . The Additional Commissioner (AE), Central Excise, Panchkula, vide order dated 21-5-2003 confirmed the demand of Central Excise Duty amounting to Rs. 2,022/- and appropriated (being already deposited) under Section 11A of the Act; and amount of interest of Rs. 1,647/- was also confirmed and appropriated under Section 11AB of the Act. A penalty of Rs. 10,000/- was also imposed under Rule 25 of the erstwhile Central Excise (No. 2) Rules, 2001. However, no personal penalty on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e control sample in the daily stock account register. We do not find any substance in this argument, as in the case of CCE v. Dabur India Limited (CEA No. 2 of 2005) (supra), it was held that no duty is to be charged on the control sample, but the proper account of receipts and utilization of such sample in the laboratory should be maintained. In the instant case, there is no allegation that the proper account was not being maintained, but it is said that the sample is to be accounted in the daily register. In our view, in the daily account register only those items are to be entered, which are withdrawn from the factory. Hence, in this appeal, no substantial question of law is arising from the order of the CESTAT. 9 . Dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
