9911796707
TMI Blog1993 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue against the order of the Collector of Central Excise (Appeals), Madras. The appellant-Collector is aggrieved by the learned lower appellate authority s order allowing refund of duty under Section 173L in respect of the goods which were received by the respondents for re-making and re-processing. 2. The learned appellant-Collector in the Memorandum of appeal has urged the following g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing. The identity of goods with reference to original gate passes is essential for considering the refund claim and has not been established beyond doubt, as also the movement of the goods from Bhiwandi to Nasik is not established. (3) The Central Excise Officer, Nasik has confirmed that the goods were rejected accordingly the goods have not been returned for reprocessing purposes. Further go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm D. 3 is concerned, although the date of filing is shown as 26-8-1988, there appears to be correction of 6 to 5 and so also there is a correction in the date appended on this form by the Inspector. 4. Heard the learned JDR for the Department. 5. I have considered the submissions made before me and gone through the records. It is observed that so far as the intimation to the Department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-Collector is that after the return of the goods their identity was not established with reference to gate passes. It is observed that the Inspector has verified the goods after return with reference to the D. 3 intimation filed under Rule 173L and it has to be presumed that the said verification is in the context of Rule 173L and no discrepancy was noticed. As it is the learned appellant-Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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