https://www.taxtmi.com/caselaws?id=53759 Samples drawn within the factory solely for quality control and marketability testing were treated as not liable to excise duty where their use and handling were duly recorded. On that basis, the duty demand on such samples was set aside. The composite penalty, being partly founded on the sample clearances, was reduced, and the penalty on the individual appellant was also set aside. The admitted duty liability on shortage of inputs remained unaffected because it was not in dispute. en-us Mon, 05 Jul 2004 00:00:00 +0530 Fri, 15 Oct 2010 11:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53759 Samples drawn within the factory solely for quality control and marketability testing were treated as not liable to excise duty where their use and handling were duly recorded. On that basis, the duty demand on such samples was set aside. The composite penalty, being partly founded on the sample clearances, was reduced, and the penalty on the individual appellant was also set aside. The admitted duty liability on shortage of inputs remained unaffected because it was not in dispute. Case-Laws Central Excise Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53759