1984 (11) TMI 340 - Commissioner - Central Excise

Summary

The Collector of Central Excise (Appeals), Calcutta considered the appeal regarding duty on samples drawn by an appellant firm. The firm maintained a Sample Register and argued that the demand for duty was time-barred and unjustified as samples were drawn at a stage prior to the required point for duty accounting. The Collector allowed the appeal, setting aside the Assistant Collector's order and directing a refund. (Case citation: 1984 (11) TMI 340)