2008 (4) TMI 653

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....ara, SDR, for the Appellant. Shri Nimesh S. Mehta, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present appeal. The respondents are engaged in the manufacture of household goods of plastics and plastic furniture. Their factory was visited by the Central Excise officers, ....

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....side the same by observing as under : "It is seen that the appellants have received the returned goods under rule 173H. Admittedly, the appellant is required, to carry on the process of grinding melting and molding before these goods can be cleared again. The adjudicating authority has confiscated the returned rejected goods stating that the process of grinding , pulverizing and remolding is no....