TMI Blog2012 (10) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... he batch records of this mixing and packing but these records can be produced by them before the adjudicating authority. Since the issue involved in this case is on factual matrix as to whether the appellant has undertaken any activity on these goods remand the matter back to the adjudicating authority to reconsider the issue afresh - in favour of assessee by way of remand. - E/530 to 532/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der in Para 5.5 has recorded that the assessee has not been able to produce the records as regards the job undertaken by them on the goods which were returned back. It is undisputed that the finished goods which were cleared by the appellant in the first instance were on discharge of appropriate Central Excise duty and the said goods were received back. It is seen that the appellant had been doing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|