1993 (1) TMI 177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order]. - This is an appeal against the order in original bearing No. 11/MP/89, dated 8-5-1989 passed by the Addl. Collector of Central Excise, Vadodara. 2. The appellants are manufacturers of carbon black. They removed two consignments of carbon black each weighing 10.000 M.T. in Nov., 1984. However these goods were returned by the consignee M/s. CEAT Tyres of India, L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alleged that though the goods were received under D-3 declaration, they were not processed separately and hence identity is lost and the provisions of Rule 173H would not be available. The fact that the goods were not separately processed was suppressed from the Department and hence the extended period was sought to be applied. In the adjudication proceedings held by the Addl. Collector a demand f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uantity along with the main process of the particular grade of carbon black in the production stream. No objection could be taken to that and there is no requirement even as per the Rules that whenever the returned goods are taken for process, it should be intimated to the Department. Hence, there cannot be any suppression of this fact, when the law does not provide for this. 4. After hear....