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TMI Blog2011 (12) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... & worksheets the case is remanded back to the original adjudicating authority for a fresh consideration of the matter taking into account the documentary evidence to be submitted by the appellant. Appeal allowed by way of remand - E/1189/04 - Mum - - - Dated:- 5-12-2011 - Shri. P.R. Chandrasekharan, J. Appearance Shri P.V. Sadavarte, Advocate for appellant Shri S.R. Bhatti, Dy. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they did not maintain detailed account of returned goods and the processes to which they were subjected after their return to the factory, in the proper form, (2) the processes undertaken involved re-melting of the goods on account of which the original identity of the goods were lost and it has not been established that the goods cleared subsequently are the same as those returned back to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority took into consideration these facts before rejection of the refund claim. 4. The learned A.R. for the Revenue on the other hand reiterated the findings given in the lower adjudicating authority and the appellate authority's orders and opposes the appeal. 5. I have carefully considered the rival submissions. 6. From the records of the case it is seen that the appellant had originally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke blocks thus there is mis-match between the number of goods returned for manufacturing and the number of goods issued for re-manufacturing. The learned Counsel for the appellant submits that they have maintained detailed records as required under 173L of Central Excise Rules, 1944 and they can submit entire records for perusal and consideration by the authorities below. 6.1 In view of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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