1996 (3) TMI 261 - AT - Central Excise

Summary

The appeal was against the order of the CCE, Madras demanding duty from the appellants for not qualifying for the benefit of Rule 56C under which they were entitled to clear goods duty-free as secondary manufacturers. The appellants argued that they had received raw materials from the principal manufacturer, and although there were procedural lapses, duty should not have been demanded as the raw materials were returned after fabrication. The Tribunal found that the appellants had substantially complied with Rule 56C and allowed the appeal with consequential relief.