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TMI Blog2020 (4) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... SCIENCES LTD [ 2010 (12) TMI 52 - BOMBAY HIGH COURT] where it was held that 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 any duty on those samples does not arise. In the present case, the Appellants are undisputedly maintaining the records meticulously on the consumption and disposal of the samples - appeal allowed - decided in favor of appellant. - Excise Appeal No.489 of 2010 - A/86720/2019 - Dated:- 23-9-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) For Appellant: Ms. Anshu Shah, Advocate For Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e future complaints relating to the said manufactured product. It is their contention that a major portion of the samples got exhausted during the course of testing and remnant became un-marketable and later destroyed by way of draining out. It is their contention that the issue is covered by the judgment of Hon ble Supreme Court in the case of ITC Ltd Vs Collector of C.E., Patna 2003 (151) ELT 246 (SC), CCE Nagpur Vs Economic Explosives Ltd 2007 (218) ELT 535 (Tri-Mumbai), by Hon ble Bombay High Court in the case of CCE Belapur Vs RPG Life Sciences Ltd 2011 (264) ELT 346 (Bom.) and Pepsico (I) Holding Ltd Vs CCE Mumbai-V 2008 (224) ELT 253 (Tri-Mumbai). 4. The learned A.R. for the Revenue reiterates the findings of the learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts 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 any duty on those samples does not arise. We draw support for this view from the decision of the Apex Court in the case of ITC Ltd. v. Collector of Central Excise, Patna reported in 2003 (151) E.L.T. 246 (S.C.), particularly para 11 thereof. 7. Applying the aforesaid ratio to the facts of the present case, we find that the Appellants are undisputedly maintaining the records meticulously on the consumption and disposal of the samples. In these scenario, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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