https://www.taxtmi.com/caselaws?id=88057 Removal of cigarette samples for laboratory testing was treated as a known factory practice under departmental control, and the instructions noted that no excise duty was charged on samples used for testing if they were irretrievably lost or otherwise properly accounted for. On that basis, no positive suppression or intent to evade duty was shown, so the extended period of limitation could not be invoked. The demand therefore failed as time-barred, and the levy on the samples was not sustained. en-us Mon, 24 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88057 Removal of cigarette samples for laboratory testing was treated as a known factory practice under departmental control, and the instructions noted that no excise duty was charged on samples used for testing if they were irretrievably lost or otherwise properly accounted for. On that basis, no positive suppression or intent to evade duty was shown, so the extended period of limitation could not be invoked. The demand therefore failed as time-barred, and the levy on the samples was not sustained. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88057