2004 (3) TMI 701

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e an assessee under Central Excise Act 1944 and they sent vide duty paid Invoice no. 76, dated 21-6-1996 and Invoice no. 82, dated 27-6-1996, Thermo Plastic Rubber Footwear compound granules to a buyer, out of the aggregate quantity of 4,614.7 kg, a quantity of 1,250 and 8572 kgs respectively were rejected and returned. D-3 procedure was followed, goods reprocessed and sent back vide invoices no. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by this order. 3. Heard both sides and considered the issue and it is found - (a) CEGAT vide its order in the case of CCE v. Kopran Chemicals - 1996 (88) E.L.T. at 487 has held that details of processing not mentioned in form V would not by itself be a cause to deny the refund. Following the same, the ground taken by Revenue in appeal should not have been entertained by CCE (Appeals). (b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X