1997 (4) TMI 259 - AT - Central Excise

Demand - Removal of goods finished and recorded in RG 1 Register for reprocessing/re-cycling

Summary

The Department's appeal against the Collector (Appeals) order was rejected by the Appellate Tribunal CEGAT, New Delhi. The respondents removed items for reprocessing without permission, but had made proper entries in RG 1 and RT 12 registers. The Collector relied on Board's instructions and trade notices, leading to the appeal rejection. No duty is chargeable, and no offense is made out.