https://www.taxtmi.com/caselaws?id=31148 Excise duty was not leviable on control samples retained in the factory for laboratory or testing purposes, because they were not treated as goods cleared from the premises. The Court accepted the departmental instruction-based view followed by the Tribunal that such in-factory samples do not attract duty while they remain within the factory. Non-entry in the daily stock account register did not, on the facts found, create duty liability or support penalty, since the samples were not shown to have been removed in the manner contemplated by the excise rules. The penalty order therefore did not survive. en-us Wed, 20 Feb 2008 00:00:00 +0530 Mon, 20 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31148 Excise duty was not leviable on control samples retained in the factory for laboratory or testing purposes, because they were not treated as goods cleared from the premises. The Court accepted the departmental instruction-based view followed by the Tribunal that such in-factory samples do not attract duty while they remain within the factory. Non-entry in the daily stock account register did not, on the facts found, create duty liability or support penalty, since the samples were not shown to have been removed in the manner contemplated by the excise rules. The penalty order therefore did not survive. Case-Laws Central Excise Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31148