TaxTMI 
TaxTMI 
2008 (2) TMI 60
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....er Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') has been directed against the order dated 11-2-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the CESTAT') whereby the Appeal No. E/4241/0-4-NB (SM) filed by the respondent-assessee, has been allowed and the order dated 31-5-2004, passed by the Commis....
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....wing/removing controlled samples of each batch of medicine without payment of central excise duty leviable there on. It was also noticed that the assessee had not accounted those samples in its daily stock account register. There upon, the assessee was asked to furnish the detail of the control samples withdrawn by it from January, 1997 onwards. In response there to, the assessee submi....
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....cise (No. 2) .... read with Section 38A of the Act. 4. The Additional Commissioner (AE), Central Excise, Panchkula, vide order dated 21-5-2003 confirmed the demand of Central Excise Duty amounting to Rs. 2,022/- and appropriated (being already deposited) under Section 11A of the Act; and amount of interest of Rs. 1,647/- was also confirmed and appropriated under Section 11AB of the Act. A penalt....
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....cord. The Tribunal in that case, while following the Basic Manual of Departmental instructions on Excisable Manufactured Produce as on 31-12-1979 and the supplementary instructions of Excise Manuals effective from 1-9-2001, held that when a manufacturer preserve the samples of their product for some period for investigation of complaints, no duty shall be charged on these samples considering that ....