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2008 (2) TMI 314 - HIGH COURT PUNJAB AND HARYANANon-accountal of control sample in the daily stock account register - 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in the daily register - In our view, in the daily account register only those items are to be entered, which are withdrawn from the factory - no substantial question of law is arising – no duty payable on “Control Samples” - assessee is not liable for penalty u/s 11 AC
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