2010 (1) TMI 468

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..... l Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. Held that - contention by department regarding condition No. 8 of Notification not relevant and in any case, same provided without prejudice to condition no.6, which was followed by appellant. No duty demand sustainable. - E/134/2008 - 61/2010 - Dated:- 28-1-2010 - Dr. Chittaranjan Satapathy .....

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..... permission from the Department followed the aforesaid rule and returned the surplus goods to the original supplier. 2. As such, we are of the view that no duty demand can be sustained against the appellants who have taken the prior permission and have followed the conditions of the notification and the provisions of the rules for return of the surplus raw materials to the original supplier. The .....

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