2000 (11) TMI 179

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....r per : P.S. Bajaj, Member (J)]. - These two appeals have been filed by the Revenue against the common order in appeal dated 20-1-2000 passed by the Commissioner (Appeals) vide which he had reversed the order-in-original dated 4-6-1999 disallowing the refund claims of the respondents. 2. The facts giving rise to these appeals may briefly be stated as under : 3. The respondents are engaged in....

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....(1) of Rule 173L of the Rules was carried out on the returned goods (pan masala) as the mixing of the returned pan masala, with the fresh material did not amount to reprocessing/remaking/refining and that the returned goods had no commercial value. This order by the Assistant Commissioner was challenged by the respondents before the Commissioner (Appeals) who through the impugned order reversed th....

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....e Tribunal in the respondents own similar two appeals in which the refund claim was involved, and that there is no material also on the record to substantiate the contention of the learned JDR. 5. We have heard both the sides and gone through the record. 6. It has not been disputed before us by the learned JDR that in the earlier similar two refund claims based on these very facts, on which ....

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....onsidered by the Double Member Bench of the Tribunal in the above referred order passed in respondents' own case and also in another Order No. A/563/97-NB(SM) dated 10-7-1997, but not accepted for want of any evidence/material on record. Both these orders of the Tribunal remain unchallenged and as such are binding on the Revenue. In the instant case also except for the version of the Revenue in th....