2003 (9) TMI 432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri J.P. Kaushik, Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the Revenue challenging the orders passed by the Commissioner (Appeals), dated 12-3-2003. Under the impugned order the Commissioner (Appeals) had set aside the Order-in-Original passed by the Joint Commissioner, Central Excise, Chandigarh dated 21-10-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irmed the duty demand of Rs. 19,909/- on the alleged excess clearance of goods valued at Rs. 3,11,077/- and imposed a penalty of Rs. 10,000/- and interest under Section 11AB of the Act, was also ordered. 3. Aggrieved by the order of the adjudicating authority the assessee filed an appeal contending that the goods which were cleared after repair is not exigible to duty and, therefore, canno....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was already added to the total clearances. He took the view that goods returned to the appellants unit for minor rectification do not undergo manufacturing process and no duty was payable again when those goods are sent back to the buyer after rectification. Reference was made to the CBEC circular dated 21-6-2001 and decisions of the Tribunal in Shakti Tubes Ltd. v. CCE, Patna - 2002 (139) E.L.T.....