2001 (1) TMI 146

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....nst the order-in-appeal, dated 22-11-1999 passed by the Commissioner (Appeals). In this case, the refund claim filed by the appellants under Rule 173L was rejected on the ground that the value of returned goods is less than the excise duty paid on the goods at the time of clearance. 2. Brief facts of the case are that the appellants are engaged in the manufacture of plastic moulded furniture an....

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....furniture, which is returned back to the appellants, is only in the form of seconds furniture capable of being re-sold. Therefore, the market price of the seconds furniture is more than Rs. 10/- per kg. His submission is that the revenue had not produced any evidence to fortify its claim that the value of the goods, received back, is less than the duty paid by the appellants. His submission is als....

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.... a fresh marketing enquiry for ascertaining the price of defective furniture. His submission is that on the request of the appellants, a fresh market enquiry was conducted and it had been found that the rate of broken/defective furniture, being sold in the market, is around Rs. 8/- to Rs. 10/- per kg. On the basis of this market survey, the adjudicating authority held that the value of the goods, ....