https://www.taxtmi.com/caselaws?id=757570 Excise duty was held inapplicable to in-house testing and control samples that were drawn at an intermediate stage, consumed or destroyed within the factory, and not shown to have been cleared outside. Internal records and SOPs supported the absence of removal, and the cited CBEC instructions and prior decisions aligned with that position. The extended period of limitation was also found unavailable because the dispute rested on legal interpretation, regular returns had been filed, and no wilful suppression or comparable basis for extended limitation was shown. The demands and consequential adjudications were therefore unsustainable. en-us Tue, 27 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 08:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757570 Excise duty was held inapplicable to in-house testing and control samples that were drawn at an intermediate stage, consumed or destroyed within the factory, and not shown to have been cleared outside. Internal records and SOPs supported the absence of removal, and the cited CBEC instructions and prior decisions aligned with that position. The extended period of limitation was also found unavailable because the dispute rested on legal interpretation, regular returns had been filed, and no wilful suppression or comparable basis for extended limitation was shown. The demands and consequential adjudications were therefore unsustainable. Case-Laws Central Excise Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757570