2008 (2) TMI 314

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.... JUDGMENT The judgment of the court was delivered by SATISH KUMAR MITTAL, J. - This appeal filed by the revenue under 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....

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....premises was visited by the officers of the Central Excise Division, Ambala.  At that time, it was noticed that the assessee was withdrawing/removing controlled samples of each batch of medicine without payment of central excise duty leviable thereon. It was also noticed that the assessee had not accounted those samples in its daily stock account register. Thereupon, the assessee was asked to....

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....he partner of the assessee under Rule 209A of the erstwhile Central Excise Rules, 1944 and Rule 26 of the erstwhile Central Excise (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 t....

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....ted to place on record copy of the order passed by the Tribunal in case of CCE Vs.  Dabur India Limited. The same has been placed on record. 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 preser....