https://www.taxtmi.com/caselaws?id=252205 The Tribunal upheld the duty demand, interest, and penalty imposed on the appellant for manufacturing and clearing fragrances as samples without paying duty and proper records. The appellant's argument that the goods were solely samples for testing market potential was rejected, as evidence showed marketable characteristics. However, penalties under Section 11AC were set aside as the excise duty liability was discharged before the show-cause notice. The impugned order was partially upheld, resulting in the partial allowance of the appeal. en-us Fri, 09 May 2014 00:00:00 +0530 Tue, 25 Nov 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252205 The Tribunal upheld the duty demand, interest, and penalty imposed on the appellant for manufacturing and clearing fragrances as samples without paying duty and proper records. The appellant's argument that the goods were solely samples for testing market potential was rejected, as evidence showed marketable characteristics. However, penalties under Section 11AC were set aside as the excise duty liability was discharged before the show-cause notice. The impugned order was partially upheld, resulting in the partial allowance of the appeal. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252205