https://www.taxtmi.com/caselaws?id=114320 Notification-based exemption for samples cleared for quality control was available only if the samples were packed distinctly from regular trade packing. Because that condition was not satisfied, the duty demand was sustained. The penalty was nevertheless found excessive in the circumstances, with reference to the amount earlier directed to be deposited under Section 35F of the Central Excise Act, and was reduced to Rs. 10,000. The operative principle is strict compliance with exemption conditions, while penalty may be moderated on the facts. en-us Fri, 04 Jun 2004 00:00:00 +0530 Mon, 14 May 2012 17:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114320 Notification-based exemption for samples cleared for quality control was available only if the samples were packed distinctly from regular trade packing. Because that condition was not satisfied, the duty demand was sustained. The penalty was nevertheless found excessive in the circumstances, with reference to the amount earlier directed to be deposited under Section 35F of the Central Excise Act, and was reduced to Rs. 10,000. The operative principle is strict compliance with exemption conditions, while penalty may be moderated on the facts. Case-Laws Central Excise Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114320