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TMI Blog2018 (10) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... production or to discharge the Excise duty accordingly on the returned goods demand was confirmed. Held that:- In the transaction as per Rules, 6 provision thereof there is a clear proviso that in case the assessee found the goods to be defective or damage of un suitable or surplice to the needs of the manufacture. He may return the subject goods to the original manufacturer of the goods. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The case of the department is that once the non duty paid under CT-3 received by the 100% EOU there is no other option accepted either to use in the production or to discharge the Excise duty accordingly on the returned goods demand was confirmed. The Ld. Commissioner (Appeals) upheld not only the demand but also demanded the interest on the duty was confirmed. 2. Shri. Dhaval Shah, Ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no duty of returned of the goods should be demanded. He placed reliance in the case of DR. REDDY S LABORATORIES LTD. VS COMMR.OF CUS. C.EX., HYDERABAD-2010 (254) E.L.T. 130 (Tri.-Bang.). 3. Shri. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both the sides and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) in that case also the fact was the surplice goods for returned to the original supplier following Rules, 6 of Central Excise Removal of goods at concessional rate of duty for manufacturer of excisable goods Rules, 2001. The present case similar fact is involved. 5. Accordingly, as per the provision of Rules, 6 of Central Excise Confessional duty Rules, 2001 and the ratio of the judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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