2003 (9) TMI 432

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..... [Order per : Justice K.K. Usha, President]. This is an appeal at the instance of the Revenue challenging the orders passed by the Commissioner (Appeals), dated 12-3-2003. Under the impugned order the Commissioner (Appeals) had set aside the Order-in-Original passed by the Joint Commissioner, Central Excise, Chandigarh dated 21-10-2002 holding that no duty was payable when the goods returne .....

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..... nce of goods valued at Rs. 3,11,077/- and imposed a penalty of Rs. 10,000/- and interest under Section 11AB of the Act, was also ordered. 3. Aggrieved by the order of the adjudicating authority the assessee filed an appeal contending that the goods which were cleared after repair is not exigible to duty and, therefore, cannot be taken into consideration for computing the value of clearances up t .....

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..... returned to the appellants unit for minor rectification do not undergo manufacturing process and no duty was payable again when those goods are sent back to the buyer after rectification. Reference was made to the CBEC circular dated 21-6-2001 and decisions of the Tribunal in Shakti Tubes Ltd. v. CCE, Patna - 2002 (139) E.L.T. 626 and Manohar Bros. (Capacitors) (P) Ltd. v. CCE, Mumbai - 1999 (107) .....

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