2008 (1) TMI 302

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.... for the Respondent. [Order] - The Revenue challenges the order passed by the Commissioner (Appeals) who has accepted the contention of the assessees herein that, they had brought back duty paid goods, i.e. angles, into their factory for refining, remaking and reconditioning, and not for subjecting them to fresh manufacture, as contended by the excise authorities in the show cause notice proposin....

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.... cleared. This is not a ground raised in the show cause notice and further, it is not enough to discharge the burden cast upon the Revenue in such a situation, namely, that fresh manufacture had taken place in the factory of the assessees. Before the Tribunal the grounds have been further expanded to include a ground that duty was recovered from the customers, which shows that the goods was subjec....