2011 (10) TMI 120

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....or the Revenue Per:  P.G. Chacko After examining the records and hearing both sides, we are of the view that the appeal itself can be finally disposed of at this stage. Accordingly after dispensing with pre-deposit, we take up the appeal. 2. The appellant is engaged in the manufacture of industrial explosives. They used to draw samples from the production batches for quality control ....

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....ty of such samples has already been settled against the Revenue by the Tribunal in the case of CCE, Nagpur Vs. Economic Explosives Ltd. 2007 (218) E.L.T 535 (Tri.-Mum.). It is pointed out that an appeal filed by the department against the Tribunal's order in the case of Economic Explosives Ltd. (supra) was rejected by the Hon'ble Bombay High Court vide 2009 (242) E.L.T. A86 (Bom.). Learned counsel....

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....h Court. In that case it was held by the Hon'ble High Court that as the goods were removed for in-house testing and proper accounts were maintained no payment of duty was necessary. The Hon'ble High Court upheld the Tribunal's order wherein it had been held that excise duty was not to be paid in respect of samples used for testing in in-house laboratory where separate records of the samples drawn ....