1999 (5) TMI 192

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....ppellant. Shri Sanjeev Srivastava, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are engaged in the manufacture of Synthetic Staple fibres of Polyester, falling under CET sub-heading 5503.20, out of waste emerging at different stages of production. Certain goods manufactured by them which were supplied to various customers were received bac....

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....ering detailed account of the processes to which the returned goods had been subjected after their return to the factory. The lower Appellate authority passed consolidated order disposing of nine appeals filed by the assessees against nine orders in original on rejection of refund claims, upholding the orders of the Assistant Commissioner. Hence these appeals. 2. We have heard Shri S. Mull....

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....see, Column 8 relates to Description of Excisable components (the appellants did not use any excisable components) and Column 9 relates to amount of duty paid on components (this column was not required to be filled since no excisable components were used). Column 7 which relates to quantity recovered after reprocessing was admittedly required to be filled up but the appellants explain that this c....