2007 (1) TMI 43

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..... taining to physician's sample sent for quality control test and thereafter the same being destroyed has been decided in the assessees' own case as reported in 2006 (201) E.L.T. 433 (Tri. - Bang.). 2. The learned JDR files a report and submits that the judgment rendered by this Bench in assessees' own case dismissing the Revenue appeal is not correct in view of the Larger Bench judgment rendered i .....

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..... ied out and this aspect has been gone into in great detail in the assessees' own case. The findings recorded in Para is reproduced below. "5. We have gone through the records of the case carefully. In the ITC Ltd. case decided by the Apex Court and cited at various places, the following observations in Para 18 has been made :- "Coming now to the second question, it may be stated that the learned .....

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..... ccounts of detonators taken for testing. It is also a fact that after testing, the detonators got consumed or destroyed. Even following the ratio of the Apex Court decision in the case of ITC Ltd. (supra), Kolkata Bench of the Tribunal in the case cited supra has held that when the appellants maintained complete account relating to destruction of goods during the testing, the demand is not sustain .....

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