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        Central Excise

        1997 (4) TMI 259 - AT - Central Excise

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        Department's Appeal Rejected for Proper Entries Despite Unauthorized Reprocessing The Department's appeal against the Collector (Appeals) order was rejected by the Appellate Tribunal CEGAT, New Delhi. The respondents' actions did not ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Department's Appeal Rejected for Proper Entries Despite Unauthorized Reprocessing

                              The Department's appeal against the Collector (Appeals) order was rejected by the Appellate Tribunal CEGAT, New Delhi. The respondents' actions did not constitute an offense as they had made proper entries in relevant registers despite removing items for reprocessing without permission. The decision was based on Board's instructions and trade notices, resulting in no duty being chargeable.


                              The Department's appeal against the Collector (Appeals) order was rejected by the Appellate Tribunal CEGAT, New Delhi. The respondents removed items for reprocessing without permission, but had made proper entries in RG 1 and RT 12 registers. The Collector relied on Board's instructions and trade notices, leading to the appeal rejection. No duty is chargeable, and no offense is made out.
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