2011 (4) TMI 1330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GEMENT Duty demands have been confirmed together with interest and penalty has been imposed on the assesses on the ground that they had wrongly availed credit on rejected goods received back from their customers and cleared as such, without carrying out any process of manufacture, on application of Rule 16(2) of the Central Excise Rules, 2002. 2. I have heard both sides. Rule 16(2) stipulated th....