2020 (4) TMI 501

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....llant: Ms. Anshu Shah, Advocate For Respondent: Shri N.N. Prabhudesai, Supdtt. (A.R.) ORDER PER: DR.D.M. MISRA This appeal is filed against Order-in- Appeal No.VSK/49/ Th-I/2009, dt.16.12.2009, passed by the Commissioner of C & CE (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the Appellants are engaged in manufacture of Aerated Water, Postmix canisters of brand....

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....rmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence the present appeal. 3. The Appellant in their grounds of appeal has submitted that the samples were drawn by the Appellant for testing purposes and also to examine the future complaints relating to the said manufactured product. It i....

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....h were destroyed in the factory itself. In support, he refers to the judgment of the Tribunal in the case of Positive Packaging Industries Ltd Vs CCE New Panvel - 2010 (249) ELT 57 (Tri-Mumbai) and the judgment of Hon'ble Supreme Court in the case of ITC Ltd case (supra). 5. Heard both sides and perused the records. The short question involved in the present appeal is whether the duty is requir....

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....les were consumed in the process of testing. These facts have not been controverted by the revenue. It is not the case of the revenue that the assessee has failed to maintain the books/accounts as required under the Rules relating to the samples drawn for testing. Where the goods are not cleared out of the factory premises but were drawn for testing within the factory and in fact were consumed wit....