2007 (11) TMI 471

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....i A.A. Dhokte, Excise Manager, for the Respondent. [Order]. -  This appeal is filed by the Revenue against the Order-in-Appeal No. AKD(24)28/07, dated 13-2-2007. 2. Considered the submissions made by both sides and perused the records. The issue involved in this case is regarding the setting aside of the demand of the duty in respect of Cenvat credit availed by the respondents o....

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....leared by them were for the purpose of approval and the said samples were cleared under the delivery challan, hence cannot be considered as clandestine removal and they did not receive any payment from the Customers who took the samples for approval. 3. On careful consideration of the impugned order, I find that the ld. Commissioner (Appeals) has correctly interpreted of the provisions of ....

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....nd these samples were for the approval of the Customers and were also in small quantities. It is also held by the adjudicating authority that the said samples were of no commercial value, the respondent having paid the entire amount of duty along with interest before the issuance of the show cause notice no penalty is imposable. To my mind the finding of the lower authorities on non-imposition of ....