2015 (2) TMI 233

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....v. ORDER We have heard learned advocate 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 erstwh....