2015 (3) TMI 424

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..... ave made a statement under Section 14 of the Central Excise Act, 1994 on 11.09.1993 confirming that they are receiving fresh manufactured “aluminium collapsible tubes” as replacement for the rejected tubes from M/s. Jyoti Record Manufacturing Co. Ltd. The statement of the Quality Control officer is relevant to decide the issue before me. The said statement confirmed the allegation alleged against .....

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..... acturing Co. Ltd. During the course of manufacturing they found certain tubes were defective. These tubes were returned to the supplier for repair but instead of repair of the said tubes, the supplier supplied fresh tubes without payment of duty. Therefore, the credit was denied. The Adjudicating Authority confirmed the demand but the matter went to the Commissioner (Appeals) who remanded the matt .....

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..... ides. Perused the records. 6. On perusal of the records, I find that Shri P.M. Narvekar, the Quality Control officer of the appellant have made a statement under Section 14 of the Central Excise Act, 1994 on 11.09.1993 confirming that they are receiving fresh manufactured aluminium collapsible tubes as replacement for the rejected tubes from M/s. Jyoti Record Manufacturing Co. Ltd. The statem .....

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