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TMI Blog2014 (3) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order wherein duty demand has been confirmed along with interest and mandatory penalty of the Act. 2. The brief facts of the case are that the appellant are manufacturers of medicaments. During the course of manufacturing activity, they drew control sample for testing and not paid duty on that. The appellant has also procured certain inputs which were used as trial on machine and as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, relying on the decision of Dabur India Ltd. (supra), as the appellant are maintaining proper account for control sample, therefore, they are not required to pay duty on that although they are not contesting duty liability. Therefore they are not required to pay interest and penalty for not paying duty on control samples. 5. For inputs used in trial of machine, the case is covered by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l excess quantity as per the provisions in the Drugs & Cosmetics Rules, 1945, therefore as held by the Reckitt & Colman 1993 (44) ECR 33, the appellant are not required to pay duty on this excess quantity. As duty is not payable, question of interest and penalty does not arise. 7. In the nutshell, as duty paid on account of control samples on inputs, inputs on machines trial are not contested, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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