2017 (2) TMI 937

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.... Shri. V.K. Shashtri, Asst. Comm. (AR) for respondent Per: Ramesh Nair 1. The fact of the case is that the appellant is engaged in the manufacture of excisable goods, namely, bournvita, drinking chocolate, delite and flavoured chocolate falling under Chapter No.18 of CETA 1985. The department, on investigation found that the appellant is drawing excisable goods as quality control samples an....

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....35 (Tri-Mum) e) Thermax Culligan Water Technologies Ltd. - 2014 (312) ELT 148 (Tri-Mum) She further submits that the demand was raised on the basis of the record of quality control samples maintained by the appellants. Therefore, there is no dispute that the record of the samples have been maintained and the same was relied upon in the show-cause notice. 3. Shri V.K. Shashtri, learned Ass....