https://www.taxtmi.com/caselaws?id=123082 The Tribunal upheld the decision setting aside the duty demand and penalty on electric storage batteries destroyed during quality control testing. Citing the Supreme Court's ruling in ITC Ltd. v. CCE, the Tribunal emphasized the exemption of duty on goods destroyed during testing if proper accounts are maintained. The Tribunal rejected the revenue's argument that duty applies to destroyed batteries, noting the significance of record-keeping in determining duty liability. The Madras High Court decision and the importance of maintaining accurate records were pivotal in the Tribunal's decision to uphold the impugned order. en-us Wed, 07 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 12:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123082 The Tribunal upheld the decision setting aside the duty demand and penalty on electric storage batteries destroyed during quality control testing. Citing the Supreme Court's ruling in ITC Ltd. v. CCE, the Tribunal emphasized the exemption of duty on goods destroyed during testing if proper accounts are maintained. The Tribunal rejected the revenue's argument that duty applies to destroyed batteries, noting the significance of record-keeping in determining duty liability. The Madras High Court decision and the importance of maintaining accurate records were pivotal in the Tribunal's decision to uphold the impugned order. Case-Laws Central Excise Wed, 07 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123082