2007 (5) TMI 543

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..... ppeals by department are against the order of Commissioner (Appeals) No. SSS/SRT/1844-1854/99 dt. 28-9-99 in so far as they relate to these two respondents. None appeared for the respondents. Heard the learned DR. 2. In the case of Appeal No. E/400/00, the respondent brought back to their factory 987 boxes of Viscodyne D-100 ml under Rule 173H for the purpose of re-labelling and which they subse .....

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..... filed declaration in Form D3 on 23-2-96; they maintained Form V register. Subsequently, they cleared on payment of duty after the reprocessing was undertaken and claimed refund of duty paid by them originally. The original authority rejected the refund claim. Commissioner (Appeals) taking note of the facts that the respondent has filed the D3 declaration, maintained Form V register, and that the .....

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