2017 (4) TMI 326

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....) Shri Vijayan Khangal, CA, for the Appellant. Shri R.K. Manjhi, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 20-5-2013 of Commissioner (Appeals-I), Jaipur. The appellants are engaged in the manufacture of ACSR Conductors liable to Central Excise duty. Some of the final products cleared on payment of duty were returned by ....

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.... which do not amount to manufacture, however, at the time of clearance of the said processed goods, they have paid lesser duty than the amount of credit availed at the time of return of the said goods. As such, the differential duty is sought to be demanded. A show cause notice dated 14-12-2010 was issued to demand a differential duty on this account amounting to Rs. 1,44,158/-. The Original Autho....

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....rded in RG-23A Part-II and clearance has also been made as per invoices issued figuring in their records. This much has been admitted in the show cause notice itself. We note that in terms of Rule 16(1) where the duty paid goods are brought back to any factory for being remade, reconditioned, etc., the assessee shall state the particulars of such receipt in his records and shall be entitled to tak....