2015 (2) TMI 233

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....ocate Mr. Darshan M. Parikh for the appellant and learned advocate Mr. D.K. Trivedi for the respondent. 2. This appeal was admitted on the following substantial question of law: "Whether excise duty is leviable on samples drawn for batch analysis and retention by the respondent, considering it to be deemed removal under Rule 9 and Rule 49 of the erstwhile Central Excise Rules, 1944?" 3. It is n....