https://www.taxtmi.com/caselaws?id=1436 The appellate authority confirmed the duty liability of Rs. 54,519 against the appellants for goods returned by customers for rectification and re-clearance. The judgment emphasized the importance of complying with Rule 16 of the Central Excise Rules, 2002, regarding the clearance of rectified goods. The appellants, who initially cleared the goods under exemption, were unable to avail credit for duty payment upon re-clearance, leading to the duty confirmation. However, the tribunal held that the demand related to goods cleared after rectification was time-barred, setting it aside and allowing the appeal on this ground. en-us Wed, 14 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1436 The appellate authority confirmed the duty liability of Rs. 54,519 against the appellants for goods returned by customers for rectification and re-clearance. The judgment emphasized the importance of complying with Rule 16 of the Central Excise Rules, 2002, regarding the clearance of rectified goods. The appellants, who initially cleared the goods under exemption, were unable to avail credit for duty payment upon re-clearance, leading to the duty confirmation. However, the tribunal held that the demand related to goods cleared after rectification was time-barred, setting it aside and allowing the appeal on this ground. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1436