https://www.taxtmi.com/caselaws?id=119776 Samples retained in the factory for complaint investigation and records, and batch analysis samples consumed in mandatory pre-clearance testing, were not treated as goods cleared after manufacture and were therefore not liable to central excise duty. Interest under Section 11AB of the Central Excise Act, 1944 could not be demanded for any period before that provision came into force, so no interest liability attached to the disputed pre-insertion period. The assessees succeeded on the duty issue and the revenue's claim on interest also failed. en-us Mon, 26 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 11:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119776 Samples retained in the factory for complaint investigation and records, and batch analysis samples consumed in mandatory pre-clearance testing, were not treated as goods cleared after manufacture and were therefore not liable to central excise duty. Interest under Section 11AB of the Central Excise Act, 1944 could not be demanded for any period before that provision came into force, so no interest liability attached to the disputed pre-insertion period. The assessees succeeded on the duty issue and the revenue's claim on interest also failed. Case-Laws Central Excise Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119776