https://www.taxtmi.com/caselaws?id=3943 The Tribunal ruled in favor of the appellant, a manufacturer of aerated water, in appeals concerning duty demand on samples not entered in statutory records. The Tribunal emphasized that duty could not be demanded for samples that were destroyed or rendered unfit for use, even if not recorded in statutory registers. It highlighted the importance of compliance with Central Excise Rules, 2002, and allowed the appeals, stating that duty remission could be sought for destroyed samples drawn for testing purposes. en-us Thu, 29 Nov 2007 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3943 The Tribunal ruled in favor of the appellant, a manufacturer of aerated water, in appeals concerning duty demand on samples not entered in statutory records. The Tribunal emphasized that duty could not be demanded for samples that were destroyed or rendered unfit for use, even if not recorded in statutory registers. It highlighted the importance of compliance with Central Excise Rules, 2002, and allowed the appeals, stating that duty remission could be sought for destroyed samples drawn for testing purposes. Case-Laws Central Excise Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3943