https://www.taxtmi.com/caselaws?id=92077 The Tribunal ruled in favor of the appellants in a case concerning duty payment for samples of ABS polymers taken before the RG-I stage. The Department's demand for duty for a specified period was deemed unjustified, with the Tribunal highlighting the appellants' compliance with internal record-keeping and past responses to Department queries. Despite the Department's reliance on a circular and allegations of non-maintenance of prescribed registers, the Tribunal found merit in the appellants' arguments, emphasizing the need for the Department to prove intentional duty evasion. The Tribunal waived the pre-deposit of duty and penalty during the appeal process, supporting the appellants' position. en-us Mon, 01 Feb 1999 00:00:00 +0530 Mon, 24 Oct 2011 14:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92077 The Tribunal ruled in favor of the appellants in a case concerning duty payment for samples of ABS polymers taken before the RG-I stage. The Department's demand for duty for a specified period was deemed unjustified, with the Tribunal highlighting the appellants' compliance with internal record-keeping and past responses to Department queries. Despite the Department's reliance on a circular and allegations of non-maintenance of prescribed registers, the Tribunal found merit in the appellants' arguments, emphasizing the need for the Department to prove intentional duty evasion. The Tribunal waived the pre-deposit of duty and penalty during the appeal process, supporting the appellants' position. Case-Laws Central Excise Mon, 01 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92077