https://www.taxtmi.com/caselaws?id=219632 The tribunal upheld the demand of duty and penalty under Section 11AC of the Central Excise Act, 1944 for clearing samples without payment of duty. The appellant's argument that unpacked samples were not excisable due to lack of packaging was rejected. The tribunal determined that even unpacked samples were subject to duty as they were still considered excisable goods. The appeal was dismissed, affirming the duty and penalty imposed for clearing samples without payment of duty. en-us Mon, 09 Jul 2012 00:00:00 +0530 Mon, 06 May 2013 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219632 The tribunal upheld the demand of duty and penalty under Section 11AC of the Central Excise Act, 1944 for clearing samples without payment of duty. The appellant's argument that unpacked samples were not excisable due to lack of packaging was rejected. The tribunal determined that even unpacked samples were subject to duty as they were still considered excisable goods. The appeal was dismissed, affirming the duty and penalty imposed for clearing samples without payment of duty. Case-Laws Central Excise Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219632