2003 (10) TMI 230

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.... The appellants have two units, one at Ratnagiri and the other at Pune. The Pune unit uses the PVC Resin for the manufacture of PVC pipes. The Ratnagiri unit despatched a consignment of PVC resin on payment of duty to a Surat party. On testing the material Surat consumer found certain defects in the material. Instead of sending the balance material back to the consignment unit, the appellants dive....

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....ppellants have also not bothered to keep the said consignment separately for physical verification of the concerned range superintendent, (iii) the rejected goods should be returned to M/s. Finolex Ltd., Ratnagiri unit, who was the consignor and has to follow the proper procedure available under Rule 173H or Rule 173L only after remarking, reprocessing etc. the goods can be cleared to Finolex Inds....