1994 (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

....BY : Shri B.N. Sharma, Manager, for the Appellant. Shri K.M. Mandal, SDR, for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  The aforesaid appeals are directed against the orders in appeal passed by the Collector of Central Excise (A), Ahmedabad as per the details indicated below :- Appeal No. Order in appeal Date E/294/89-BOM GSM-442/89-AHD 26-9-1989 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the issue in favour of M/s. Anil Starch Products Ltd. The common issue is, whether in respect of the rejected goods, after re-processing cleared again on payment of duty by the assessee M/s. Anil Starch Products Ltd. are eligible for benefit of refund under Rule 173L of the Central Excise Rules, in the context of the undisputed facts as revealed by both the sides recorded below : M/s. Anil St....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in terms of the provisions of Rule 173L of the Central Excise Rules. These claims have been rejected by the Asstt. Collector on the ground that they have not processed the returned goods separately and have not maintained separate accountal of the reprocessed goods. In view of this, he held that the provisions of Rule 173L has not been complied with, inasmuch as the proper accountal of the reproce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th the requirement of Rule 173L of the Central Excise Rules. 3. We have no reason to interfere with the findings of the Collector (Appeals) holding the issue in favour of the assessee, especially, when the facts are not disputed. In certain cases, reprocessing can be done separately with regard to the returned goods. But in the case of chemical items, where the process is a continuous one,....