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TMI Blog2017 (4) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of medicines drawn for ‘in house testing and analysis’ for suitability and marketability of the medicines for sale? - Held that: - duty liability discharged by the appellant itself does not arise as there is no clearance of the finished goods from the factory premises - appeal allowed - decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... also to retain the samples for a specific period in order to analyse if there are any market complaints of the specific batch. Appellant had discharged the duty liability on the said samples drawn for test and analysis, based upon the cost of production plus 10% of the cost of production. Revenue authorities want duty on the basis of MRP of the goods cleared minus abatement. 5. Undisputedly the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overted by the Revenue. It is not the case of the Revenue that the assessee has failed to maintain the books / accounts as required under the Rules relating to the samples drawn for testing. Where the goods are not cleared out of the factory premises but were drawn for testing within the factory and in fact were consumed within the factory during the process of testing, the question of demanding a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulted. In the result, the appeal is dismissed by answering the question in favour of the assessee and against the Revenue. There shall be no order as to costs." 7. In view of the facts and circumstances of this case as hereinabove reproduced and the authoritative judicial pronouncement, we find that the impugned order is unsustainable and liable to be set aside and we do so. 8. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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