https://www.taxtmi.com/caselaws?id=115249 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal against duty and penalty imposed on respondents for returned goods with quality defects. The reprocessing of goods by the respondents did not amount to fresh manufacture, as clarified in a previous case precedent. The duty demand on the same goods was deemed unacceptable, considering the initial duty payment and the rectification process for defects. The impugned order-in-appeal setting aside the duty and penalty was upheld, relieving the respondents from the duty demand. en-us Thu, 31 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 11:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115249 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal against duty and penalty imposed on respondents for returned goods with quality defects. The reprocessing of goods by the respondents did not amount to fresh manufacture, as clarified in a previous case precedent. The duty demand on the same goods was deemed unacceptable, considering the initial duty payment and the rectification process for defects. The impugned order-in-appeal setting aside the duty and penalty was upheld, relieving the respondents from the duty demand. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115249