2004 (3) TMI 701

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.... Shri R.K. Chandan, JDR, for the Respondent. [Order]. -  These appellants are an assessee under Central Excise Act 1944 and they sent vide duty paid Invoice no. 76, dated 21-6-1996 and Invoice no. 82, dated 27-6-1996, Thermo Plastic Rubber Footwear compound granules to a buyer, out of the aggregate quantity of 4,614.7 kg, a quantity of 1,250 and 8572 kgs respectively were rejected and r....

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....h goods initially cleared. Subsequently the refund in E/914 granted were recalled where supply was to another buyer. 2. Hence this appeals which are taken for disposal by this order. 3. Heard both sides and considered the issue and it is found - (a)     CEGAT vide its order in the case of CCE v. Kopran Chemicals - 1996 (88) E.L.T. at 487 has held that deta....