2007 (5) TMI 543 - AT - Central Excise

Summary

Issues:
1. Appeal regarding re-labelling of medicaments under Rule 173H.
2. Appeal concerning refund claim for duty paid goods rejected by customers under Rule 173L.

Issue 1: Appeal regarding re-labelling of medicaments under Rule 173H

The appeal in question, numbered E/400/00, pertains to the respondent bringing back 987 boxes of Viscodyne D-100 ml to their factory for re-labelling under Rule 173H. The original authority considered this re-labelling as manufacturing, thus not extending the benefit of 173H. The Commissioner (Appeals) directed a fresh consideration under Rule 173 L, emphasizing that if 173H does not apply, the claim under 173 L should be evaluated by the original authority. The Commissioner's decision to remand the matter was upheld, highlighting the need for a thorough examination of the case.

Issue 2: Appeal concerning refund claim for duty paid goods rejected by customers under Rule 173L

In the appeal marked 864/00, the respondent received back duty paid goods that were rejected by customers, following the provisions of Rule 173L. They submitted a declaration in Form D3, maintained Form V register, and subsequently cleared the goods after reprocessing, seeking a refund of the originally paid duty. The original authority initially rejected the refund claim, but the Commissioner (Appeals) allowed the appeal after considering the evidence provided by the respondent, including the D3 declaration and Form V register maintenance. The Commissioner's decision was upheld as valid and well-reasoned, indicating no grounds for interference with the findings and rationale provided.

In conclusion, after a thorough review of the submissions and considerations made by the Commissioner (Appeals) in both appeals, the Appellate Tribunal CESTAT, Ahmedabad rejected the appeals, affirming the decisions made in favor of the respondents. The judgment underscores the importance of adherence to excise rules and the need for detailed assessments in cases involving re-labelling and refund claims for rejected goods under the relevant provisions of the law.