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TMI Blog2010 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... eev Kaushik, Sr.Standing Counsel For The Petitioner. Mr. M.P. Devnath, Advocate For The Respondent. ASHUTOSH MOHUNTA, J. The Commissioner of Central Excise Commissionerate, Jalandhar has filed the present appeal impugning the orders (Annexure P-2) passed by the Commissioner (Appeals), Central Excise, Ludhiana and the order (Annexure P-3) passed by the the Customs, Excise & Service Tax Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same to their customers after carrying out processes, without payment of duty, under Rule 173H of the Rules. The adjudicating authority was of the opinion that the so-called rejected goods were reprocessed and it amounted to manufacture of the goods and hence the respondent was liable to pay duty on the reprocessed goods. Accordingly, a show cause notice was served upon the respondent by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid finished goods do not amount to manufacture of new product. The Revenue filed an appeal before the Tribunal which upheld the order passed by the Commissioner (Appeals) vide order Annexure P-3. The short question that arise in the present appeal is as under:- "Whether the processes of re-labelling, repacking, re-blending, alongwith other physical processes liking milling, blending, sift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uyers to the manufacture to reprocess the goods. Obviously, the Department could not charge duty for the second time in the reprocessed goods. In Collector of Central Excise Baroda vs. Raj Kamal Synthetics Ltd., reported as 1999(105) ELT 373, it was held as under:- "The expression refinishing used by the assessee indicates that the goods were already finished. In the show cause notice too there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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