https://www.taxtmi.com/caselaws?id=51339 Goods destroyed during mandatory quality control testing integral to manufacture were treated as not fully manufactured for excise purposes, so duty was not payable on that quantity. Unexplained shortage of finished goods in stock attracted duty because the assessee failed to prove reconditioning or remaking within the factory. Free samples removed without duty also attracted duty on removal, and penalty followed because no bona fide belief was shown to displace extended limitation, though the penalty was reduced. en-us Thu, 13 Jun 2002 00:00:00 +0530 Fri, 24 Sep 2010 11:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51339 Goods destroyed during mandatory quality control testing integral to manufacture were treated as not fully manufactured for excise purposes, so duty was not payable on that quantity. Unexplained shortage of finished goods in stock attracted duty because the assessee failed to prove reconditioning or remaking within the factory. Free samples removed without duty also attracted duty on removal, and penalty followed because no bona fide belief was shown to displace extended limitation, though the penalty was reduced. Case-Laws Central Excise Thu, 13 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51339