1998 (10) TMI 225

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....m, JDR, for the Respondent. [Order]. -  After hearing both sides, the appeal was admitted and was heard for final disposal. 2. The appellants manufactured paper. From each finished lot, 200 sheets were drawn and kept as samples in the finishing room. They were so kept for about six months for verification of any complaints likely to be received from the buyers. The samples weigh....

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....payment of duty would be attracted in this case. I find that the notification would not relate because the charge here is on the goods which are very much in existence, whereas the notification relates to goods "used". The charge here is of removal from the BSR without payment of duty on the goods which are admittedly still inside the factory. 4. The samples in the present case were fully ....

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....ng that if the factory was working for the last 55 years, and if the practice of drawing samples and keeping them unaccounted was of long standing, the officers, who did annual stock checking, should have noticed this practice. Where the appellants were under the bona fide belief, that they were not required to make any entry, there was no reason for demanding duty from them on the goods, which we....