2012 (2) TMI 143

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..... n for testing and not cleared from the factory are not required to discharge any duty liability Decided in favor of assessee. - E/Appeal No.2030/2011 - - - Dated:- 16-1-2012 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Appeared for the Appellant: Shri Manish Saharan, Advocate Appeared for the Respondent: Shri Sunil Kumar, DR ORDER Per Archana Wadhwa: The prayer in .....

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..... ot cleared by them from the factory and there was no occasion for payment of duty. Accordingly, they pleaded that the differential duty now being demanded from them is not required to be confirmed. 5. The lower authorities did not find favour with the submission and confirmed the demand. 6. At this prima facie stage, we find that the issue is covered by the Bombay High Court decision in th .....

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