1997 (2) TMI 196 - AT - Central Excise

Summary

The case involved the movement of bulk tea from one factory to another for further processing under Rule 56B of the Central Excise Rules, 1944. The jurisdictional authorities initially alleged duty evasion, but the Collector ruled in favor of the appellant, stating that the goods were not cleared in contravention of the rule since the department had permitted the movement. The duty was paid by the consignee unit, so it could not be demanded from the consignor unit again. The appeal from the Revenue was rejected.