2001 (8) TMI 1208

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....pondent. [Order]. - The Revenue has filed this appeal being aggrieved by the Order-in-Appeal passed by the Commissioner (Appeals). 2. The facts of the case in brief are that the respondents herein exported a consignment of valves under bond. The goods being defective were brought back to the factory with the permission of the authority competent to do so. At the time of receipt of th....

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.... for availing the benefits of the provisions of Rule ibid" and rejected the refund claim of the respondents herein. When the respondents herein filed an appeal before the Commissioner (Appeals) who in his order dt. 3-3-99 held that, "Since after remanufacturing the goods of the same class, these were cleared on payment of duty, therefore, these goods cannot be subjected to duty twice. Therefore, r....

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....t in this case the respondents herein remelted the returned goods and remanufactured some other goods out of these; that this amounts to remanufacturing and excise duty is leviable, as such remanufactured goods and such goods do not come within the purview of Rule 173M and noticee is not entitled for availing the benefits of provisions of Rule 173M. Ld. DR prays that the appeal may be allowed. ....