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2005 (2) TMI 166 - AT - Central ExciseExtract: .......hat time assessment should be made for duty, if any, leviable as per law. 7.Since the reference was made to the Larger Bench only on the issue whether control samples are required to be charged to duty or not when they are retained in the factory, the reference is decided as above. The appeals are sent back to the Division Bench for final disposal.
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