2001 (8) TMI 1091

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....red Accountant, for the Appellant. Shri A.K. Jain, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a manufacturer of carburettors. It received a consignment of such carburettors from a person from whom they have been supplied for removal of defects in them. It carried out reconditioning of the carburettors and returned them without payment of duty....

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.... goods under which the goods were received is very much a duty paying document. Rule 52A, which prescribes such documents and does not distinguish the duty paying nature of the original or duplicate, although it assigns different functions to each of these copies. This objection is therefore not sustainable. 4. As to the second objection, the issue is decided in favour of the assessee by t....