2007 (5) TMI 543

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....e, for the Respondent. [Order]. - These two appeals by department are against the order of Commissioner (Appeals) No. SSS/SRT/1844-1854/99 dt. 28-9-99 in so far as they relate to these two respondents. None appeared for the respondents. Heard the learned DR. 2. In the case of Appeal No. E/400/00, the respondent brought back to their factory 987 boxes of Viscodyne D-100 ml under Rule ....

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....ntral Excise Rules as they were rejected by the customers; they filed declaration in Form D3 on 23-2-96; they maintained Form V register. Subsequently, they cleared on payment of duty after the reprocessing was undertaken and claimed refund of duty paid by them originally. The original authority rejected the refund claim. Commissioner (Appeals) taking note of the facts that the respondent has file....