2006 (9) TMI 330

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....resentative, for the Appellant. None, for the Respondent. [Order]. -  This group of appeals, which raises common issue, has been preferred against the order of the Commissioner (Appeals) to the extent that it goes against the Revenue. 2. By the order-in-original duty demands were confirmed and penalties imposed on the ground that when the goods were returned manufacturing pro....

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....eals) noted that the assessee had received duty paid excisable goods back from the customer for reprocessing under rule 173H by their letter dated 29-1-2000. They had sought permission to receive the duty paid goods under rule 173H(2)(c) from the Commissioner/Assistant Commissioner. The Commissioner (Appeals) found that the nature of the reprocessing indicated that manufacture was involved. 5.&....