9911796707
TMI Blog2001 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... peals). In this case, the refund claim filed by the appellants under Rule 173L was rejected on the ground that the value of returned goods is less than the excise duty paid on the goods at the time of clearance. 2. Brief facts of the case are that the appellants are engaged in the manufacture of plastic moulded furniture and they were clearing the same on payment of duty. The appellants received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f seconds furniture capable of being re-sold. Therefore, the market price of the seconds furniture is more than Rs. 10/- per kg. His submission is that the revenue had not produced any evidence to fortify its claim that the value of the goods, received back, is less than the duty paid by the appellants. His submission is also that the appellants had produced the evidence to show that the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. His submission is that on the request of the appellants, a fresh market enquiry was conducted and it had been found that the rate of broken/defective furniture, being sold in the market, is around Rs. 8/- to Rs. 10/- per kg. On the basis of this market survey, the adjudicating authority held that the value of the goods, received by the appellants, is between Rs. 8/- and 10/- per kg., which is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty paid at the time of clearance. In the case of Vanagaram Refractory Works (supra), the manufacturer received back the defective refractory bricks not found of desired quality and the refractory bricks were received back without being broken, whereas, in the present case, there is a specific finding of fact that the appellants had received the plastic scrap. Hence, the ratio of decisions, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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