https://www.taxtmi.com/caselaws?id=50351 The Tribunal found that the excise duty on cigarettes sent for quality tests was not sustainable as the tests were conducted at a pre-marketable stage and did not involve actual smoking. The Tribunal emphasized that the cigarettes remained within the manufacturing loop and were not intended for home consumption. Due to lack of clarity on certain test parameters, the Tribunal remanded the case to the original adjudicating authority for a fresh decision based on the types of tests conducted. As a result, all appeals were allowed for further assessment and clarification. en-us Wed, 10 May 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50351 The Tribunal found that the excise duty on cigarettes sent for quality tests was not sustainable as the tests were conducted at a pre-marketable stage and did not involve actual smoking. The Tribunal emphasized that the cigarettes remained within the manufacturing loop and were not intended for home consumption. Due to lack of clarity on certain test parameters, the Tribunal remanded the case to the original adjudicating authority for a fresh decision based on the types of tests conducted. As a result, all appeals were allowed for further assessment and clarification. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50351