2002 (6) TMI 212

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..... a, President]. The issue involved in this appeal is whether the value of goods cleared by the appellant which are rejected by the customers and brought back to the factory under Rule 173L should be included in the value of clearances for determining the value under Notification 38/97, dated 27-6-1997. It was held by the adjudication authority as well as the Commissioner (Appeals) that there .....

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..... der any of the exclusion clauses provided in Para 3 of the notification, the value of goods cleared on 26-4-97 and returned by the customer should also be taken into consideration. There is no provision of law which would enable the Revenue to take into consideration the value of clearances of the same goods twice over. We are therefore of the view that the impugned order, confirming the demand, h .....

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