2009 (9) TMI 441

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.... S/Shri Sumit Kumar Goar and Rajesh Chhibber, Advocates, for the Respondent. [Order]. - The basic issue involved in this appeal of the Revenue is as to whether the sample of drugs drawn in the course of manufacture, before the RG I stage for quality control purposes, are liable for central excise duty. The Deptt. holding that such samples drawn during the periods from 2001-02 to 2002-03 are l....

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....rtain as to whether the medicines being manufactured are of desired quality or not as per the provisions of Drugs Control Act, that the stage at which the samples had been drawn, the goods are not marketable and hence the same were not excisable, that in this regard he relies upon Tribunal's judgment in the case of Omega Pharma v. Commissioner of Central Excise, Rajkot reported in 2006 (206) E.L.T....