https://www.taxtmi.com/caselaws?id=372704 Control samples drawn for laboratory testing and retained or destroyed within the factory were treated as not liable to excise duty where they were not cleared out and were properly accounted for. The Tribunal followed the Larger Bench ruling in Dabur India Ltd., as approved by the High Courts, and distinguished the contrary Revenue authorities, treating one as per incuriam for ignoring the binding view. On that basis, the demand of duty, interest, and penalty could not be sustained. en-us Wed, 14 Nov 2018 00:00:00 +0530 Fri, 28 Dec 2018 10:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372704 Control samples drawn for laboratory testing and retained or destroyed within the factory were treated as not liable to excise duty where they were not cleared out and were properly accounted for. The Tribunal followed the Larger Bench ruling in Dabur India Ltd., as approved by the High Courts, and distinguished the contrary Revenue authorities, treating one as per incuriam for ignoring the binding view. On that basis, the demand of duty, interest, and penalty could not be sustained. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372704