2011 (11) TMI 580

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....r the Appellant. None, for the Respondent. JUDGMENT [Judgment per : Madan B. Lokur, C.J.]. - This is an appeal under Section 35G of the Central Excise Act, 1944 against Final Order No. 37 of 2011, dated 9-11-2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (hereinafter referred to as 'the Tribunal') in Central Excise Appeal No. 237 of 200....

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.... goods in exchange of the rejected/defective goods. 6. According to the appellant, the action of the assessee was in violation of Notification No. 22/2003-Central Excise, dated 31-3-2003. The case of the appellant was that the goods could not be cleared except on payment of excise duty and after obtaining permission of the concerned authorities. 7. The Tribunal considered the matte....

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....l for the appellant states that there is a violation of Notification No. 22/2003, dated 31-3-2003. For this purpose, reliance is placed on Paragraph 8 of the notification. 10. It appears to us that while there may perhaps be a technical violation of the notification inasmuch as the goods were taken out of the bonded warehouse without payment of excise duty, but there was no clearance of th....