https://www.taxtmi.com/caselaws?id=92152 Cigarettes drawn at a pre-marketable stage for internal quality control testing were not excisable because the samples remained within the manufacturing process, were used only for inspection of packing, moisture and physical parameters, and were destroyed or returned for remanufacture if they failed the checks. On that basis, central excise duty was not payable on the tested samples. The extended limitation period was also unavailable because the department knew of the sampling practice and the factory was under departmental supervision, so suppression or intent to evade duty was not established. en-us Fri, 09 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92152 Cigarettes drawn at a pre-marketable stage for internal quality control testing were not excisable because the samples remained within the manufacturing process, were used only for inspection of packing, moisture and physical parameters, and were destroyed or returned for remanufacture if they failed the checks. On that basis, central excise duty was not payable on the tested samples. The extended limitation period was also unavailable because the department knew of the sampling practice and the factory was under departmental supervision, so suppression or intent to evade duty was not established. Case-Laws Central Excise Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92152