2002 (9) TMI 753

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..... the respondents (manufacturers of bulbs and glass shells) had cleared certain quantity of glass shells on payment of duty to their customers, M/s. Hind Lamps Ltd.; that the customers found the goods defective and returned the same to the respondents; that the respondents on receipt of the returned goods filed D-3 intimation with the jurisdictional Range Supdt. of Central Excise; that they remelte .....

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..... e appeal. Ld. Counsel for the respondents justifies the order of the Commissioner (Appeals), relying on the decision of this Bench in CCE, Indore v. Medi Caps Ltd. [2002 (140) E.L.T. 469] as also the decision of the Southern Zonal Bench of this Tribunal in CCE, Chennai v. Vanagaram Refractory Works [1999 (111) E.L.T. 890]. 4. I have carefully examined the above submissions. I find that there is .....

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