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TMI Blog2016 (6) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... - On perusal of the quality control certificate and the sample copies of invoices produced by the appellant, I find that the reference of quality control certificates have been mentioned in the concerned invoices and as per the requirement of the notification there is endorsement in the invoice that the goods in the form of rejects were removed/sold in the Domestic Tariff Area. Since, the correlat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had sold some quantity of finished product as rejects in the Domestic Tariff Area, in terms of the provisions of Exim Policy 1997 to 2002. At the time of inspection of the documents/records, since the quality control certificates were not produced by the appellant, Central Excise Department alleged that in the guise of the price of rejected goods, the appellant had cleared fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. 2. The ld. Advocate appearing for the appellant submits that the goods removed in the Domestic Tariff Area were rejected goods and cannot be sold in the overseas market. He further submits that the appellant had maintained adequate records to demonstrate that the goods sold in the Domestic Tariff Area are in fact defective goods. He referred to the letter dated 14-7-2006, addressed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to correlate whether the goods removed under the disputed invoices were rejected or fresh goods. 4. I have heard the ld. Counsel for both the sides and perused the records. 5. I find that while remanding the matter back to the adjudicating authority, the ld. Commissioner (Appeals) vide order dated 28-10-2005 has directed the authority to correlate the quantity and lot number of rejected goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement of the notification there is endorsement in the invoice that the goods in the form of rejects were removed/sold in the Domestic Tariff Area. Since, the correlation of the goods with the quality control certificate have been established, I am of the view that denial of concession provided under Notification No. 8/97, dated 1-3-1997 to the appellant is not proper and justified. 6. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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