https://www.taxtmi.com/caselaws?id=53931 The Revenue's appeal against penalty and interest under Sections 11AC and 11AB of the Central Excise Act, 1944 was dismissed by the Tribunal. The Tribunal ruled that penalty and interest cannot be upheld for the period before 28-9-1996. Additionally, the Tribunal held that duty cannot be demanded on physician samples retained for record-keeping within the factory premises. It also stated that denial of credit for inputs used in manufacturing duty-free products cleared for export to Iraq should be reconsidered based on evidence of actual exports. The appeals were disposed of with specific directions for further proceedings as required. en-us Tue, 01 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53931 The Revenue's appeal against penalty and interest under Sections 11AC and 11AB of the Central Excise Act, 1944 was dismissed by the Tribunal. The Tribunal ruled that penalty and interest cannot be upheld for the period before 28-9-1996. Additionally, the Tribunal held that duty cannot be demanded on physician samples retained for record-keeping within the factory premises. It also stated that denial of credit for inputs used in manufacturing duty-free products cleared for export to Iraq should be reconsidered based on evidence of actual exports. The appeals were disposed of with specific directions for further proceedings as required. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53931