2003 (7) TMI 555

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....t. Shri Sanjay Singhal, DR, for the Respondent. [Order]. -  The appellant was engaged in the manufacture of plastic cabinets of television sets. Some of these articles after clearance following payment of duty were rejected by its customers as being defective and returned. The appellant melted these down in its factory and remade the cabinets, which were cleared on payment of duty. T....

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....t is not required to be paid second time. I am unable to accept this submission Excise duty is on manufacture. Each time a commodity is manufactured, duty has to be paid. The provisions of Rule 173L are in the nature of an exception to this general principle providing for refund subject to the conditions contained in that rule of the duty initially paid on these goods which, after their return, ar....