2006 (9) TMI 330

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..... group of appeals, which raises common issue, has been preferred against the order of the Commissioner (Appeals) to the extent that it goes against the Revenue. 2. By the order-in-original duty demands were confirmed and penalties imposed on the ground that when the goods were returned manufacturing process was undertaken and the assessee s case was not covered under the purview of rule 173H. 3 .....

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..... g under rule 173H by their letter dated 29-1-2000. They had sought permission to receive the duty paid goods under rule 173H(2)(c) from the Commissioner/Assistant Commissioner. The Commissioner (Appeals) found that the nature of the reprocessing indicated that manufacture was involved. 5. The learned authorized representative for the department submits that there was no valid reason for the Comm .....

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..... which they are subjected after their return to the factory under sub-rule (2) of rule 173L. It is not alleged that no such accounts were maintained. Therefore, there is no warrant for interfering with the impugned order setting aside the penalties imposed and reducing the penalty in one case, on the contention that the chapter notes indicated that manufacturing process was involved on the goods, .....

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