2015 (2) TMI 233

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..... vocate Mr. Darshan M. Parikh for the appellant and learned advocate Mr. D.K. Trivedi for the respondent. 2. This appeal was admitted on the following substantial question of law: "Whether excise duty is leviable on samples drawn for batch analysis and retention by the respondent, considering it to be deemed removal under Rule 9 and Rule 49 of the erstwhile Central Excise Rules, 1944?" 3. It is .....

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..... w of the Circulars issued by the Department which have been considered in COMMR. OF C. EX. & CUS., VADODARA-I VS. PHARMANZA HERBAL PVT. LTD. reported in 2014(306) E.L.T. 153( Guj ) and Commissioner of C. Ex. & Customs Vs. Stovec Industries Ltd. reported in 2014 (33) S.T.R. 124 ( Guj ), Tax Appeal below amount of Rs. 2 lakh is not maintainable. Even though the appeal was filed prior to issuance of .....

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