2008 (9) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Smt. Sridevi, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In adjudication of a show-cause notice, the original authority had vacated demand of duty of Rs. 13,62,445/- for the period March 1994 to August 1996 in respect of tyres and tubes drawn for test purposes. The appeal preferred by the department against the decision of that authority was dismiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Polymers Ltd. v. Commissioner, 1999 (114) E.L.T. 947 (Tribunal), wherein samples of goods drawn for quality control tests were held to be not liable to duty of excise. It is also pointed out that the Tribunal's decision was upheld by the Supreme Court by dismissing the Civil Appeal filed by the department vide Commissioner v. Bhansali Engg. Polymers Ltd., 2002 (143) E.L.T. A175 (S.C.). The Apex C....