2011 (1) TMI 350

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....rit petition, the petitioner is challenging the order dated 22-1-2007 passed by the Joint Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi by which the revision filed by the petitioner has been rejected. 2. The brief facts of the case are that the petitioner is a Company incorporated under the Indian Companies Act. The petitioner is engaged in the manuf....

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....d by the said order, the department filed appeal before the Commissioner (Appeals) Customs and Central Excise, Meerut-1, now at Ghaziabad. The said appeal has been allowed vide order dated 27-3-2006 and the order of the Assistant Commissioner, Central Excise, Ghaziabad has been set aside. 4. Being aggrieved by the order of the Commissioner (Appeals), the petitioner filed revision before th....

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....ategory of return. Since the goods were sent back to the foreign supplier, being of defective nature, on no commercial FOB value. The parties were required to pay/reverse an amount equal to the credit availed in respect of such goods as per the provisions of Rule 3(4) of the Rules. But the petitioner cleared these goods on payment of duty and filed refund/rebate claim. Further, in all the cases of....