2012 (7) TMI 818

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..... cides are excisable and that the appellant was paying duty of excise whenever they were cleared from their factory. The appellant used to preserve samples of the goods manufactured in batches and cleared from the factory. These samples (control samples) used to be so preserved till the date of expiry. In case, during the relevant period, any complaint regarding the efficacy of the pesticide arose .....

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..... JUDGEMENT On a perusal of the records and hearing both sides, I find that the short question arising for consideration in this case is whether duty of excise was liable to be paid on the sample of pesticides (excisable final products) preserved by the assessee as control samples during the period from May 2004 to January 2009. After hearing both sides and considering their submissions, I have f .....

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..... troyed. On these facts, which are not in dispute, it has to be held that the appellant had no liability to pay duty on the control samples of pesticides during the relevant period of dispute. This case of the appellant is squarely supported by the Tribunals decision in the case of Positive Packaging Industries Ltd. vs. CCE, Raigad: 2009-TIOL-2448-CESTAT-MUM. (Final Order dated 24.6.2009 in appeal .....

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