Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2008 (2) TMI 314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rt was delivered by SATISH KUMAR MITTAL, J. - This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') has been directed against the order dated 11.2.2005 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the CESTAT') whereby the Appeal No. E/4241/0-4-NB (SM) filed by the respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tral Excise Division, Ambala.  At that time, it was noticed that the assessee was withdrawing/removing controlled samples of each batch of medicine without payment of central excise duty leviable thereon. It was also noticed that the assessee had not accounted those samples in its daily stock account register. Thereupon, the assessee was asked to furnish the detail of the control samples with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he erstwhile Central Excise Rules, 1944 and Rule 26 of the erstwhile Central Excise (No.2) read with Section 38A of the Act. 4. The Additional Commissioner (AE), Central Excise, Panchkula, vide order dated 21.5.2003 confirmed the demand of Central Excise Duty amounting to Rs. 2,022/- and appropriated (being already deposited) under Section 11A of the Act; and amount of interest of Rs.  1,647....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tribunal in case of CCE Vs.  Dabur India Limited. The same has been placed on record. The Tribunal in that case, while following the Basic Manual of Departmental Instructions on Excisable Manufactured Produce as on 31.12.1979 and the supplementary instructions of Excise Manuals effective from 1.9.2001, held that when a manufacturer preserve the samples of their product for some period for i....