https://www.taxtmi.com/caselaws?id=394594 The Tribunal ruled in favor of the Appellants, holding that no duty payment was required on samples of aerated water destroyed within the factory premises after testing. Citing previous judgments and emphasizing the meticulous record-keeping by the Appellants, the Tribunal found that when samples are drawn for testing within the factory and consumed during testing without being removed, no duty is payable. The Tribunal set aside the demand for duty payment, allowing the appeal with consequential relief, if any, as per law. en-us Mon, 23 Sep 2019 00:00:00 +0530 Sat, 18 Apr 2020 12:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394594 The Tribunal ruled in favor of the Appellants, holding that no duty payment was required on samples of aerated water destroyed within the factory premises after testing. Citing previous judgments and emphasizing the meticulous record-keeping by the Appellants, the Tribunal found that when samples are drawn for testing within the factory and consumed during testing without being removed, no duty is payable. The Tribunal set aside the demand for duty payment, allowing the appeal with consequential relief, if any, as per law. Case-Laws Central Excise Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394594