2000 (1) TMI 469

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.... for the Respondents. [Order]. - Being aggrieved with the order passed by the Commissioner of Central Excise (Appeals), the Revenue has preferred the present appeal. 2. Briefly stated the facts of the case are that the respondents are engaged in the manufacture of Ferro Chrome and supplied 500 M.T. of Highcarbon Ferro Chromium to M/s. SAIL against their purchase order. The said goods....

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....oods to the factory. 3. The Assistant Commissioner of Central Excise had rejected the refund on the ground that the respondents have not been able to establish that the goods subsequently cleared by the respondents are the same which were returned to them. The reasons adopted by the Assistant Commissioner was that there was a shortage to the tune of 100 kg. on receipt of the goods by the r....

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....nd that in the appeal memo, the Revenue have not disputed the fact of filing D-3 intimation by the respondents and verification of the same by the respondents, jurisdictional Central Excise officers. The maintenance of record by the respondents is also not being doubted by the Revenue. A doubt is being entertained by the Revenue as regards the goods returned and originally cleared based on certain....