https://www.taxtmi.com/caselaws?id=102543 Captively consumed loose cigarettes used for empirical testing within the factory remained excisable because manufacture is the taxable event, and removal is only relevant to collection and administration; Rule 93 did not exclude such goods from the duty net. The duty demand was therefore sustained. The personal penalties, however, were not justified on the facts and were set aside. The result was confirmation of duty liability with deletion of the penalties. en-us Fri, 21 Apr 1995 00:00:00 +0530 Wed, 15 Feb 2012 12:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102543 Captively consumed loose cigarettes used for empirical testing within the factory remained excisable because manufacture is the taxable event, and removal is only relevant to collection and administration; Rule 93 did not exclude such goods from the duty net. The duty demand was therefore sustained. The personal penalties, however, were not justified on the facts and were set aside. The result was confirmation of duty liability with deletion of the penalties. Case-Laws Central Excise Fri, 21 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102543