https://www.taxtmi.com/caselaws?id=219028 The Tribunal ruled in favor of the appellants, cigarette manufacturers, regarding duty payment on cigarettes sent for testing. The Commissioner's denial of benefits due to lack of record maintenance was overturned, as the Tribunal accepted the appellants' claim of 100% destruction during quality control tests. Emphasizing that duty exemption applies even without detailed destruction records, the Tribunal set aside the duty demand, disposing of the appeals in favor of the appellants. en-us Thu, 16 Feb 2012 00:00:00 +0530 Wed, 03 Oct 2012 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219028 The Tribunal ruled in favor of the appellants, cigarette manufacturers, regarding duty payment on cigarettes sent for testing. The Commissioner's denial of benefits due to lack of record maintenance was overturned, as the Tribunal accepted the appellants' claim of 100% destruction during quality control tests. Emphasizing that duty exemption applies even without detailed destruction records, the Tribunal set aside the duty demand, disposing of the appeals in favor of the appellants. Case-Laws Central Excise Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219028