1994 (9) TMI 151 - AT - Central Excise

Summary

The appeal was against the rejection of refund claims under Rule 173L and relief under Rule 151A for disposable plastic body of syringes. The Tribunal allowed the appeal, stating that no duty can be charged again on goods returned to the factory without undergoing processes specified under Rule 173L. The mere procedural irregularity of not seeking permission under Rule 51A does not warrant charging duty a second time. The Tribunal cited a case to support the decision that goods returned to the factory do not create new products liable for excise duty again. The impugned order was set aside.