https://www.taxtmi.com/caselaws?id=203595 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee. It was determined that the duty had been paid on the goods received back for reconditioning, and the necessary procedures outlined in Trade Notice No.03-CE/2002 had been followed. As a result, the demand for duty and penalty imposed on the assessee was deemed unwarranted, leading to the dismissal of the revenue's appeal. en-us Wed, 09 Feb 2011 00:00:00 +0530 Tue, 10 Apr 2012 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203595 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee. It was determined that the duty had been paid on the goods received back for reconditioning, and the necessary procedures outlined in Trade Notice No.03-CE/2002 had been followed. As a result, the demand for duty and penalty imposed on the assessee was deemed unwarranted, leading to the dismissal of the revenue's appeal. Case-Laws Central Excise Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203595