https://www.taxtmi.com/caselaws?id=4227 Control samples retained within the factory for laboratory testing or complaint verification were treated as not cleared from the factory, so excise duty was not leviable merely because they were not entered in the daily stock account. On that basis, non-accountal of such samples did not, by itself, justify penalty where no duty liability was otherwise established and the record did not show failure to maintain proper control for internal use. The assessee therefore succeeded on both duty and penalty, and the revenue challenge failed. en-us Wed, 20 Feb 2008 00:00:00 +0530 Sat, 14 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4227 Control samples retained within the factory for laboratory testing or complaint verification were treated as not cleared from the factory, so excise duty was not leviable merely because they were not entered in the daily stock account. On that basis, non-accountal of such samples did not, by itself, justify penalty where no duty liability was otherwise established and the record did not show failure to maintain proper control for internal use. The assessee therefore succeeded on both duty and penalty, and the revenue challenge failed. Case-Laws Central Excise Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4227