2004 (3) TMI 463

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.... the Respondent. [Order]. -  Revenue is in appeal against the order of the CCE (Appeals), who has held as follows : "the ground of rejection quoted by the Adjudicating Authority is that the process of repacking should have been carried out under the supervision of Central Excise Officer, which is nowhere appearing in the said Rule 173M. All conditions laid down under the said Rule gi....

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.... has failed to observe the procedure laid down in terms of Annexure 49. Therefore, conclusion not possible. (ii)       Sufferance of duty twice not established therefrom even if Rule 173M procedure followed, the order of refund as made not called for. 2. Heard both sides and it is found : (a)        Annexure 49 applies ....