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TMI Blog1994 (9) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... is an appeal against order-in-appeal No. 97-CE/DLH/91, dated 31-1-1991 upholding the order dated 28-6-1990 of the Assistant Collector, Central Excise, Faridabad under which he has rejected two refund claims of Rs. 903.42 and Rs. 4309.20 under Rule 173L and rejected the alternative plea of relief under Rule 151A. 2. The appellants cleared disposable plastic body of syringes which were received ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid goods. He cited the case of M/s. Bharat Earth Movers Ltd., Bangalore .v. CCE, Bangalore [1983 (12) E.L.T. 867 (Tri.) = 1983 ECR 580D (CEGAT, Madras)] in support of his contention that mere re-entry of goods does not attract the duty. 4. Ld. DR submitted that since goods were not returned for the purposes of Rule 173L, such refund cannot be allowed. 5. I have given careful consideration to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, return to the factory etc. does not bring into being a new product which becomes liable to excise duty a second time. Since the goods adimittedly were duty paid no new goods were manufactured out of these goods which would attract duty payment on such goods second time, demand was irregular. I accordingly allow the appeal and set aside the impugned order. - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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