https://www.taxtmi.com/caselaws?id=333431 The Appellate Tribunal CESTAT ALLAHABAD held that testing cigarettes within the factory premises for quality control purposes does not amount to removal for duty levy. Citing precedents and emphasizing the need for proper record-keeping, the Tribunal ruled in favor of the appellant, a Cigarettes Manufacturer assessee, aligning with the decision in a previous case. The appeal was allowed, setting aside the impugned order and granting relief as per the law. This judgment establishes clarity on duty implications when testing goods within the factory, providing guidance for similar cases. en-us Fri, 29 Jul 2016 00:00:00 +0530 Thu, 13 Oct 2016 15:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333431 The Appellate Tribunal CESTAT ALLAHABAD held that testing cigarettes within the factory premises for quality control purposes does not amount to removal for duty levy. Citing precedents and emphasizing the need for proper record-keeping, the Tribunal ruled in favor of the appellant, a Cigarettes Manufacturer assessee, aligning with the decision in a previous case. The appeal was allowed, setting aside the impugned order and granting relief as per the law. This judgment establishes clarity on duty implications when testing goods within the factory, providing guidance for similar cases. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333431