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TMI Blog2005 (2) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... on aluminium extrusions and parts of electric motors rejected by customers and returned to the factory of the appellants for refining, reprocessing etc. on the ground that they did not satisfy the condition laid down in Rule 16 of the Central Excise Rules, 2001 and Cenvat Credit Rules, 2001 of return of the goods so received to the original purchasers of the goods. 2. We have heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll pay duty on goods returned under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of Section 3 or Section 4 or Section 4A of the Act, as the case may be." There is no dispute that the word "returning" occurring in Rule 16(2) means removal of the goods to the persons to whom the goods were originally cleared initially. There is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Central Excise Act does not fall within the jurisdiction of the Tribunal as the vires of legislation cannot be challenged before the Tribunal. The reference to the change in Rule 16(2) subsequent to 1-7-2001 when the expression "before returning", contained in Rule 16(2) has been replaced with the expression "before being removed", does not help the appellants as the change is effect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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