1994 (9) TMI 151

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....JDR, for the Respondent. [Order]. -  This is an appeal against order-in-appeal No. 97-CE/DLH/91, dated 31-1-1991 upholding the order dated 28-6-1990 of the Assistant Collector, Central Excise, Faridabad under which he has rejected two refund claims of Rs. 903.42 and Rs. 4309.20 under Rule 173L and rejected the alternative plea of relief under Rule 151A. 2. The appellants cleared....

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....revent clearance of goods without any duty in the guise of duty paid goods. He cited the case of M/s. Bharat Earth Movers Ltd., Bangalore .v. CCE, Bangalore [1983 (12) E.L.T. 867 (Tri.) = 1983 ECR 580D (CEGAT, Madras)] in support of his contention that mere re-entry of goods does not attract the duty. 4. Ld. DR submitted that since goods were not returned for the purposes of Rule 173L, such ref....