https://www.taxtmi.com/caselaws?id=795894 Unaccounted pharmaceutical samples removed for in-house or external laboratory testing may be treated as removed for home consumption where prescribed records of their value, movement, utilisation or destruction are not maintained. The notes state that failure to comply with the mandatory record-keeping procedure defeats a claim that the samples lacked marketability before in-house testing, while authorities involving properly recorded samples are distinguishable. They further state that a departmental appeal falls within Section 35G of the Central Excise Act, 1944 and is not excluded from the High Court's jurisdiction. The stated effect is that excise duty applies to such unaccounted testing samples and the departmental appeal is maintainable. 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 removed for home consumption where prescribed records of their value, movement, utilisation or destruction are not maintained. The notes state that failure to comply with the mandatory record-keeping procedure defeats a claim that the samples lacked marketability before in-house testing, while authorities involving properly recorded samples are distinguishable. They further state that a departmental appeal falls within Section 35G of the Central Excise Act, 1944 and is not excluded from the High Court's jurisdiction. The stated effect is that excise duty applies to such unaccounted testing samples and the departmental appeal is maintainable. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795894