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2003 (12) TMI 177 - AT - Central ExciseExtract: .......riod of limitation not invocable. (2) No duty is leviable on samples of the goods drawn for testing within the factory. (3) Duty is leviable on the samples taken outside the factory premises for testing. (4) Mandatory penalty imposed under Section 11AC is set aside. (5) Penalty imposed under Rule 173Q is reduced to Rs. 2,000/-. Ordered accordingly.
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