2012 (2) TMI 143

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..... a Wadhwa:   The prayer in the application is to dispense with the condition of pre-deposit of Rs. 2,65,086/-.   2. The appellants are engaged in the manufacture of P&P medicines. They were also clearing the samples in the laboratory situated in the factory premises. The duty was being paid on the said samples by adopting the assessable value on the basis of cost structure.   3. R .....

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..... e is covered by the Bombay High Court decision in the case of CCE Belapur Vs RPG Life Sciences Ltd 2011 (264) ELT 346 (Bom) and Hon ble Himachal Pradesh High Court decision in the case of CCE Chandigarh Vs. Dabur India Ltd 2011 (267) ELT452 (HP). In terms of the said decisions, the samples drawn for testing and not cleared from the factory are not required to discharge any duty liability. By follo .....

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