2005 (3) TMI 585

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....Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal the Revenue has disputed the correctness of the impugned order-in-appeal vide which Commissioner (Appeals) has set aside the order of the adjudicating authority confirming duty and penalty on the respondents. 2. The respondents are engaged in the manufacture of Toilet Soaps and are availing Modvat credit on the inputs....

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.... by the respondents to the department. They had duly explained before the Commissioner (Appeals), as is evident from the impugned order itself, the process undertaken by them on the returned goods, for removing the defects and ld. Commissioner (Appeals) after going through that process has recorded the findings that the process undertaken in respect of returned goods by the respondents was not sim....