https://www.taxtmi.com/caselaws?id=252243 The Tribunal dismissed the Revenue's appeal against dropping the duty demand on quality control samples consumed during testing of medicines. Citing previous decisions and principles, the Tribunal held that excise duty is not leviable on such samples when not cleared from the factory premises but used for testing. Emphasizing the importance of proper account maintenance, the Tribunal found the Revenue's arguments unconvincing and upheld the lower authorities' decisions. The Tribunal's analysis highlighted the consistent stance of previous judgments, resulting in the dismissal of the appeal. en-us Wed, 07 May 2014 00:00:00 +0530 Wed, 15 Oct 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252243 The Tribunal dismissed the Revenue's appeal against dropping the duty demand on quality control samples consumed during testing of medicines. Citing previous decisions and principles, the Tribunal held that excise duty is not leviable on such samples when not cleared from the factory premises but used for testing. Emphasizing the importance of proper account maintenance, the Tribunal found the Revenue's arguments unconvincing and upheld the lower authorities' decisions. The Tribunal's analysis highlighted the consistent stance of previous judgments, resulting in the dismissal of the appeal. Case-Laws Central Excise Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252243