2014 (10) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1. Revenue is in appeal against Order-in-Appeal No. CEX.XI/JMJ /337 /916 /NSK /APL/2004 dated 12/08/2004 passed by Commissioner of Central Excise & Customs (Appeals), Nashik, wherein the lower appellate authority has upheld the decision of the adjudicating authority in dropping the demand of duty on quality control samples, which have been consumed during testing of the medicines by the assessee.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ether cigarette sticks destroyed in the course of quality control test would be excisable or not" and the Hon'ble Apex Court held that in view of the non-maintenance and non-production of any account in relation to the destruction of cigarette sticks during the course of quality control test, excise duty was leviable on the entire stock of cigarette sticks sent to the laboratory for quality co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot cleared from the factory premises but consumed during testing. Similarly in the case of CCE, Chandigarh Vs. Dabur India Ltd. - 2005 (182) ELT 185 (Tri-LB), a Larger Bench of this Tribunal held that control samples retained in factory is not liable to duty if proper account is maintained. The said decision was also upheld by the Hon'ble High Court of Himachal Pradesh at Shimla in the case of....