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TMI Blog2017 (2) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... eable on the control samples drawn by the appellant - appeal allowed - decided in favor of appellant. - E/851/06 - A/85435/17/EB - Dated:- 19-1-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Ms. Anjali Hirawat, Advocate for appellant Shri. V.K. Shashtri, Asst. Comm. (AR) for respondent Per: Ramesh Nair 1. The fact of the case is that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (182) ELT 185 (Tri-LB) . She also placed reliance on the following judgements: a) ITC Ltd. - 2003 (151) ELT 246 (SC) b) USV Ltd - 2005 (185) ELT 85 (Tri-Mum) c) Gulf Oil Corporation Ltd. - 2006 (201) ELT 433 (Tri-Bang) d) Economic Explosives Ltd. - 2007 (218) ELT 535 (Tri-Mum) e) Thermax Culligan Water Technologies Ltd. - 2014 (312) ELT 148 (Tri-Mum) She further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand was raised on the basis of the record of the control samples maintained by the appellant and the duty was also quantified from the said records, taking the quantity of control samples drawn from the production. Therefore, there is no dispute that the appellants have been maintaining records of control samples. The Larger Bench judgement is directly applicable in the facts of the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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