https://www.taxtmi.com/caselaws?id=88937 Control samples of pharmaceutical products marked "not for sale" and drawn under the Drugs and Cosmetics Act were treated as retained in the factory for representative purposes. As the record did not dislodge the claim that the samples subject to demand had not been cleared from the factory, the condition under Notification No. 171/70 was not breached. In the absence of factory clearance, the duty demand failed, and the penalty, resting on the same alleged contravention, was also unsustainable. Both the duty demand and penalty were set aside in favour of the assessee. en-us Thu, 20 Aug 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88937 Control samples of pharmaceutical products marked "not for sale" and drawn under the Drugs and Cosmetics Act were treated as retained in the factory for representative purposes. As the record did not dislodge the claim that the samples subject to demand had not been cleared from the factory, the condition under Notification No. 171/70 was not breached. In the absence of factory clearance, the duty demand failed, and the penalty, resting on the same alleged contravention, was also unsustainable. Both the duty demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Thu, 20 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88937