9911796707
TMI Blog1993 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order in original bearing No. 11/MP/89, dated 8-5-1989 passed by the Addl. Collector of Central Excise, Vadodara. 2. The appellants are manufacturers of carbon black. They removed two consignments of carbon black each weighing 10.000 M.T. in Nov., 1984. However these goods were returned by the consignee M/s. CEAT Tyres of India, Limited. The returned goods were received by filing D-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration, they were not processed separately and hence identity is lost and the provisions of Rule 173H would not be available. The fact that the goods were not separately processed was suppressed from the Department and hence the extended period was sought to be applied. In the adjudication proceedings held by the Addl. Collector a demand for the duty amounting to Rs. 41,265 was confirmed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade of carbon black in the production stream. No objection could be taken to that and there is no requirement even as per the Rules that whenever the returned goods are taken for process, it should be intimated to the Department. Hence, there cannot be any suppression of this fact, when the law does not provide for this. 4. After hearing both the sides, though I may not be able to agree that Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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