1999 (10) TMI 158

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.... Shri Ravinder Babu, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - A duty demand of Rs. 10,06,185/- has been confirmed by the Commissioner of Central Excise, Indore on samples of ABS Polymers drawn for quality control testing which have come back to the production unit in the factory. A penalty of amount equal to the duty is imposed under Rule 173Q and under Sec....

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.... when samples are drawn for testing. He therefore, pleads that the duty may be set aside on the ground that no duty is liable on such samples. He also pleads that the demand is barred by limitation since the period covered is April 1993 to August 1997 and the show cause notice has been issued on 30th April 1998 and the appellants have not been guilty of suppression or concealment of the fact that ....

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....d the rival submissions. We note that the RG I stage for resins and plastics has been prescribed as after completion of laboratory tests and inspection and after assigning the grade. We also find that the judgments of the Tribunal in the case of Union Carbide Ltd. v. C.C.E., Calcutta reported in [1994 (74) E.L.T. 381] and in the case of C.C.E. v. General Cement Products (P) Ltd. reported in [1989 ....