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of <h1>Appellate Tribunal rules EOU's return of surplus raw materials duty-free compliant with Central Excise Rules</h1> <h3>DR. REDDY´S LABORATORIES LTD. Versus COMMR. OF CUS. & C. EX., HYDERABAD</h3> DR. REDDY´S LABORATORIES LTD. Versus COMMR. OF CUS. & C. EX., HYDERABAD - 2010 (254) E.L.T. 130 (Tri. - Bang.) The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, an EOU, who returned surplus raw materials duty-free to the original supplier as per the Central Excise Rules. The tribunal found that no duty demand can be sustained as the appellant followed the conditions of the notification and rules. The impugned order was set aside, and the appeal was allowed.
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