1999 (6) TMI 240

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....ttapadhaya, Consultant, for the Respondents. [Order]. - Being aggrieved with the order of the Commissioner (Appeals), Central Excise, Calcutta-I the Revenue has filed the present appeals. 2. I have heard Shri R.K. Roy, ld. JDR for the Revenue and Shri B.N. Chattapadhaya, ld. Consultant for the respondents. 3. The short point in the present appeals is as to whether the respond....

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....e in respect of defective goods which are returned to the manufacturer. 4. Shri B.N. Chattapadhaya, ld. Consultant has argued that after Alcobex Metals Ltd., a number of other judgments are also there following the judgments given in the Alcobex Metals. He relies upon the following decisions of the Tribunal : (i)   Udashi Stamping Pvt. Ltd. v. C.C.E. - 1997 (93) E.L.T 283 (ii) &....

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....ent and does not take note of the decision in the case of Alcobex Metals case which has been referred by the Division Bench. Furthermore, as rightly distinguished by the Id. Consultant that no manufacturing process took place in the Krishna Fabricators Pvt. Ltd. case. The facts are not at all four corners of the present case where the defective final product received back by the respondents was re....