1999 (11) TMI 255

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....hri R. Swaminathan, Consultant, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  These are three appeals filed by Revenue arising out of a common order-in-appeal, dated 30-4-1998 passed by the Commissioner (Appeals) allowing the refund claim under Rule 173L of Central Excise Rules. 2. Briefly stated that the facts are that respondents M/s. Kothari Products (P) Ltd....

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....ed and no other raw-material including packaging material could be used. The Assistant Commissioner also found that Form-V Register has not been properly maintained. The Commissioner (Appeals), however, allowed the appeal filed by M/s. Kothari Products (P) Ltd. relying on earlier order-in-appeal, dated 25-7-1996 in which the refund claim filed by the Respondents were allowed. 3. Shri Mewa ....

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....97-NB (SM), dated 10-7-1997 and as such three appeals filed by the Revenue are also be rejected. He, further, submitted that the Tribunal earlier also in Orissa Cement Ltd. v. Collector of Central Excise & Customs, reported in 1990 (50) E.L.T. 130 (T) has allowed the refund claim under Rule 173L in the cases where the returned goods were mixed with other material and re-manufactured into a fresh p....

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.... the same or any other factory for being re-made, refined, reconditioned or subjected to any other similar process. It has not been controverted by the Department that the respondent has received the duty paid goods back into their factory under proper intimation by filing D-3 intimation. They have undertaken the process of re-making of the damaged Pan Masala by mixing the same with the fresh mate....