2014 (3) TMI 165

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.... The appellant is in appeal against the impugned order wherein duty demand has been confirmed along with interest and mandatory penalty of the Act. 2. The brief facts of the case are that the appellant are manufacturers of medicaments. During the course of manufacturing activity, they drew control sample for testing and not paid duty on that. The appellant has also procured certain inputs wh....

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....e to duty if proper account is maintained. Therefore, relying on the decision of Dabur India Ltd. (supra), as the appellant are maintaining proper account for control sample, therefore, they are not required to pay duty on that although they are not contesting duty liability. Therefore they are not required to pay interest and penalty for not paying duty on control samples. 5. For inputs used i....