9911796707
TMI Blog2011 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... plosives Ltd.[2007 -TMI - 2617 - CESTAT, MUMBAI] that Rule 141 of the Explosives Rules 1983 framed under the Explosives Act imposed a ban on sale/delivery to any person of any explosive that had deteriorated or was defective - as the goods were removed for in-house testing and proper accounts were maintained no payment of duty was necessary - impugned order is set aside - Appeal is allowed. - E/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2008 the department demanded duty, education cess etc. on the samples drawn and tested in the laboratory during the above period. The department also proposed a penalty on the party under Section 11AC of the Central Excise Act. The adjudicating authority confirmed the demand of duty against them and imposed equal amount of penalty on them. An appeal filed against the order in original was reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn and tested in the in-house laboratory. It is submitted that, only a sample passed the test, the random batch of production was entered in RG-1 and cleared from the factory. 4. We have heard learned DR also who has reiterated the findings of the original authority and first appellate authorities. 5. After considering the submissions, we are convinced that the dutiability of the samples in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the samples were drawn pre RG-1 stage and the same were tested in quality control laboratory within the factory premises. Such samples are not exigible to duty of excise as held by this Tribunal in the cited cases. 6. The impugned order is set aside and the appeal is allowed. Stay application also stands disposed of. (Pronounced dictated in open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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