2003 (8) TMI 271 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner of Central Excise (Appeals) decision to allow the respondent's refund claim of Rs. 35,137. The Commissioner found that the appellant had valid reasons for delay in filing intimation and that the requirement to clear remade goods within six months was not applicable. The Appellate Tribunal agreed with the Commissioner's views, rejecting the Revenue's appeal and disposing of the cross-objection filed by the respondents.