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2014 (10) TMI 377 - CESTAT MUMBAILevy of duty on quality control samples - preserved samples - samples consumed during testing of the medicines by the assessee - Held that:- Bombay High Court in CCE, Belapur Vs. RPG Life Sciences Ltd., - [2010 (12) TMI 52 - BOMBAY HIGH COURT] held that excise duty is not demandable when goods are not cleared from the factory premises but consumed during testing. Similarly in the case of CCE, Chandigarh Vs. Dabur India Ltd. – [2005 (2) TMI 166 - CESTAT, NEW DELHI], a Larger Bench of this Tribunal held that control samples retained in factory is not liable to duty if proper account is maintained. The said decision was also upheld by the Hon'ble High Court of Himachal Pradesh at Shimla in the case of Dabur India Ltd. – [2010 (5) TMI 590 - HIMACHAL PRADESH HIGH COURT] wherein it was held that the samples of product, preserved/retained for period of investigation of complaints cannot be said to be consumed or utilized as such or for manufacture of other commodity and they cannot be deemed to have been removed from the place of manufacture and hence, they are not liable to excise duty - Decided against Revenue.
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