9911796707
TMI Blog1999 (5) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of Synthetic Staple fibres of Polyester, falling under CET sub-heading 5503.20, out of waste emerging at different stages of production. Certain goods manufactured by them which were supplied to various customers were received back by them (within one year of first removal) for reprocessing and D-3 intimations w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted after their return to the factory. The lower Appellate authority passed consolidated order disposing of nine appeals filed by the assessees against nine orders in original on rejection of refund claims, upholding the orders of the Assistant Commissioner. Hence these appeals. 2. We have heard Shri S. Mullick, learned Advocate and Shri Satnam Singh, learned DR and perused the records. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any excisable components) and Column 9 relates to amount of duty paid on components (this column was not required to be filled since no excisable components were used). Column 7 which relates to quantity recovered after reprocessing was admittedly required to be filled up but the appellants explain that this column was left blank in the Form V register. However, the information about quantity reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusively establish payment of duty on returned goods cleared after reprocessing, we are of the view that the matter requires to be re-examined in the light of the above evidence and therefore, we set aside the impugned order and remand the cases to the jurisdictional Assistant Commissioner of Central Excise who shall pass fresh orders after extending reasonable opportunity to the assessees of b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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