https://www.taxtmi.com/caselaws?id=795894 Unaccounted pharmaceutical samples removed for in-house or external laboratory testing may be treated as goods removed for home consumption and subjected to excise duty. Failure to maintain prescribed records of the samples' value, movement, utilisation or destruction defeats a claim that they had not attained marketability before testing; precedents concerning properly accounted samples are distinguishable. A departmental appeal challenging such a duty determination falls within the scope of the High Court appeal provision and is maintainable. The operative position sustains excise duty on unaccounted testing samples and High Court jurisdiction over the departmental appeal. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795894 Unaccounted pharmaceutical samples removed for in-house or external laboratory testing may be treated as goods removed for home consumption and subjected to excise duty. Failure to maintain prescribed records of the samples' value, movement, utilisation or destruction defeats a claim that they had not attained marketability before testing; precedents concerning properly accounted samples are distinguishable. A departmental appeal challenging such a duty determination falls within the scope of the High Court appeal provision and is maintainable. The operative position sustains excise duty on unaccounted testing samples and High Court jurisdiction over the departmental appeal. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795894