2017 (7) TMI 279

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....- (i) The appellant is engaged in the manufacture of P&P medicaments under falling under chapter heading 30 of the Central Excise Tariff. During audit, the Central Excise officers found that the appellant had cleared finished goods namely M&P medicaments valued at Rs. 62,76,219/- for exports to Japan and China. (ii) The said export goods were rejected by the foreign customers and returned back on 15.12.2006 and 15.03.2007 respectively. (iii) The appellant did not do any further processing on such medicaments and did not re-export the same. The shelf life of the said medicaments expired in June, 2007. (iv) The appellant neither took any permission for extension for reexport of the same nor paid any Central Excise duty leviable th....

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.... the customers in Japan and China rejected those goods and goods were re-imported under Notification No.94/96-Cus dated 16.12.96, whereunder it is enjoined on the appellant that they would submit transit bond and such bond is to be cancelled on the production of certificate issued by Central Excise about receipt of re-imported goods into the appellant's factory. There is no dispute that re-imported goods reached the factory of the appellant. 4.1 The department is demanding the duty of Central Excise @ prevalent on the day of re-importation of the subject goods, whereas the appellant submits that they paid the duty of Central Excise at the rate of the day, when the goods were destroyed as they could not use the goods after the expiry of t....