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2008 (2) TMI 60 - HIGH COURT OF PUNJAB & HARYANAWhether excise duty is leviable on Control Samples withdrawn & removed without accountal in RG 1- when a manufacturer preserve the samples for some period, no duty shall be charged on these samples considering that those goods remain within the factory - no allegation that the proper account was not being maintained - in the daily account register only those items are to be entered, which are withdrawn from factory, not the samples not removed – penalty not imposable u/s 11AC
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