2017 (4) TMI 596

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....R.K. Manjhi, DR for the Respondent Per M. V. Ravindran: This appeal is directed against the Order-in-Appeal No.IND/CEX/000/APP/181/11 dated 28.04.2011. 2. Heard both the sides and perused the records. 3. The issue with appeals for consideration is whether the appellant herein is liable to discharge the duty liability in addition to the duty discharged by them in respect of the samples ....

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.... manufactured are within the factory premises and are used for testing and analysis in the factory premises and they are not cleared for home consumption. 6. In our considered view duty liability discharged by the appellant itself does not arise as there is no clearance of the finished goods from the factory premises. On an identical issue Hon'ble High Court of Bombay in the case of CCE Belapur....

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....ort for this view from the decision of the Apex Court in the case of ITC Ltd. Vs. CCE Patna 2003 (151) ELT 246 (SC) particularly para 11 thereof. 5. Decision of the Tribunal in the case of Positive Packaging Industries Ltd. relied upon by the counsel for the Revenue is distinguishable on facts. In that case, the samples were cleared out of the factory and sold as scrap, whereas, in the present ....