2004 (12) TMI 406

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....K. Chandan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing the ld. DR and considering the material on the record it is found - (a)     The appellants are manufactures of Sensitive Chemical Products, which due to little variation in the quality not serve the purpose for which they have to be used by the buyers. They receive back, such go....

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....of refund of original duty paid are filed. On such consignment, claim filed was propose to be rejected by Show Cause Notice dated 20-1-1997 on the grounds that under rules goods can be returned only for being made refined, reconditioned and mere return was not covered and the identity of the goods returned has not been established with the goods initially removed. The lower authorities have confir....

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....ument could not be verified because numbers of the packages are not mentioned both on the invoices and packages also." This remark cannot ipso facto deny the refund of Rs. 10,136/- involved in this case. (c)     The nature of the goods and their collateral document of the lab test report, the Stores Officer record and the production reports could have been verified by the of....