https://www.taxtmi.com/caselaws?id=207041 Samples drawn from production batches before the RG-1 stage and tested in an in-house laboratory within the factory were treated as not exigible to central excise duty where they were removed only for quality control and separate records were maintained. The Tribunal relied on the principle that such samples are not cleared for sale and therefore do not attract duty; the reference to the Explosives Rules also supported testing before clearance of the production batch. On that basis, the duty demand was unsustainable and the consequential penalty could not survive. en-us Mon, 10 Oct 2011 00:00:00 +0530 Fri, 25 Nov 2011 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207041 Samples drawn from production batches before the RG-1 stage and tested in an in-house laboratory within the factory were treated as not exigible to central excise duty where they were removed only for quality control and separate records were maintained. The Tribunal relied on the principle that such samples are not cleared for sale and therefore do not attract duty; the reference to the Explosives Rules also supported testing before clearance of the production batch. On that basis, the duty demand was unsustainable and the consequential penalty could not survive. Case-Laws Central Excise Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207041