2002 (1) TMI 813

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..... hankar, Member (T)]. The appellant is a manufacturer of aluminium sheets and foils. It is stated that it received some consignment of these goods that it sent out to buyers which were rejected by them for reprocessing. It is stated that it reprocessed and cleared these goods in terms of Rule 173H. The department was of the view that whatever cleared was not in fact reprocessed goods but good .....

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..... ds are capable of reprocessing, without subjecting the goods to fresh manufacturing process. The goods are aluminium foils and poly films. Looking at nature of goods, prima facie, it is unlikely, such so called defective/damaged poly films/aluminium foils can be subjected to reprocessing. He also finds that proper records required to be maintained under Rule 173H have not been maintained. Represe .....

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..... We would like the Commissioner (Appeals) to apply his mind on this aspect and come to a clear finding. He shall do so and after hearing the appellant and considering the evidence it may produce in support of its contention, which the appellant undertakes to do within two months from the receipt of this order. The Commissioner shall also consider the plea of limitation which was made before him on .....

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