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2010 (12) TMI 52 - HC - Central ExciseAssessee is engaged in the manufacture of bulk drugs - SCN issued to show cause as to why duty should not be recovered in respect of the controlled samples cleared within the factory for testing and why penalty should not be imposed upon the assessee - assessee contended that the samples were not removed outside the factory but were drawn by the in house lab ratory within the factory premises and were actually consumed during the process of testing itself and, therefore, no excise duty was leviable on the controlled samples drawn for testing - Held that: - samples are consumed / destroyed within the factory during the process of testing - appeal is dismissed by answering the question in favour of the assessee and against the revenue
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