1993 (1) TMI 185

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.... Respondents. [Order]. - This is an appeal brought by the Department against the Order-in-Appeal No. SKM-1171/89-B.II, dated 30-5-1989 passed by the Collector of C. Excise (Appeals), Bombay, allowing the appeal of the Respondents. 2. The facts of the case are that the appellants filed D 3 declaration and brought back certain duty paid packing cartons earlier cleared on payment of dut....

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....peal before the Tribunal. 3. After hearing both the sides, I find that the main objection of the Revenue is that the object of Rule 173L is to grant refund of duty on goods returned which are subject to the process of remaking, refining and reconditioning and hence while undergoing these processes, they would amount to manufacture and hence would attract duty liability again and the paymen....