2009 (9) TMI 441

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..... g that such samples drawn during the periods from 2001-02 to 2002-03 are liable for Central Excise duty. However the Commissioner of Central Excise (Appeals) vide the impugned order-in-appeal dated 26-6-07 set aside the Asstt. Commissioner’s Order. The Revenue is in appeal against this order of the Commissioner (Appeals). In the light of the various decisions held that- batch analysis samples used .....

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..... e Commissioner of Central Excise (Appeals) vide the impugned order-in-appeal dated 26-6-07 set aside the Asstt. Commissioner's Order. The Revenue is in appeal against this order of the Commissioner (Appeals). 2. Heard both the sides. 3. Shri S. Gautam ld. DR reiterating the grounds of Revenue's appeal, pleaded that the samples were excisable and hence the respondents should have paid Central E .....

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..... se notice issued in March, 2006 for demand of duty, allegedly short paid duty during the periods from 2001-02, 2002-03 is time-barred as there was no suppression of any facts in this case. 5. I have carefully considered the submissions from both the sides and perused the records. There is no dispute that samples of the medicines had been drawn in the course of manufacture, that is, before the RG .....

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