9911796707
TMI Blog1998 (10) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : S.K. Bhatnagar, Vice President]. This is an appeal filed by the appellants against the Order-in-Original No. 194/91, dated 27-11-1991 passed by the Additional Collector, Central Excise, Bombay-II. 2. The appellants vide their letter dated 30th Sept. 1997 have requested that their case may be decided on merits. 3. As per the appeal memo., the appellants were engaged, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending that they were not selling the control samples in the market and they were obliged to maintain control samples from each batch of medicines. They also contended that they were complying with all the conditions laid down in the said and that they were maintaining proper records of the control samples drawn, as required. 5. The Additional Collector, Central Excise however, confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper records and it was not practicable for them to produce a different packing for samples as the packing machine would not accept packing of a different size. 9. They have also stated that an exemption notification should be construed liberally and the widest possible amplitude should be given to it. 10. It was their submission that an interpretation of a notification which defeats the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the control samples were not entered in RG-1 register, nor did they intimate to the Department the procedure of sampling that they adopted. No regular account was also maintained by them while removing the samples in question. 13. We have considered the submissions of both sides. We observe that ld. DR s arguments have a lot of force. The appellants have not been able to show they have satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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