JAYASWALS NECO LTD. Vs. CCE RAIPUR

JUDGEMENT

(1.) THE appeal has been filed against Order -in -Appeal No. 07/RPR -11/2004 dated 14.01.2004 passed by the Commissioner of Central Excise & Customs (Appeals) Raipur.

(2.) THE appellant M/s. Jayaswals Neco Ltd. - Bhilai, filed a refund application under Rule 173L of Central Excise Rules, 1944 read with Section 11B of the Central Excise Act, 1944 in respect of goods cleared on payment of duty and brought back for refining, reconditioning etc. and thereafter once again cleared on payment of duty. The amount of refund claimed is Rs.3,07,843/ -. The lower adjudicating authority rejected the claim on two grounds : (1) the applicant did not comply with the conditions as specified in Rule 173L of the Central Excise Rules, 1944, inasmuch as they did not maintain detailed account of returned goods and the processes to which they were subjected after their return to the factory, in the proper form, (2) the processes undertaken involved re -melting of the goods on account of which the original identity of the goods were lost and it has not been established that the goods cleared subsequently are the same as those returned back to the appellant. The appellant preferred an appeal before the lower appellate authority who held that the process of re -melting amounts to remanufacture/remaking and therefore, refund under 173L is admissible. However, he also rejected the refund claim on the ground that the appellant did not maintain proper records of the quantity and value of the goods received back and subjected to reprocessing and clearance on payment of duty. Hence the appellant is before me.

(3.) THE learned A.R. for the Revenue on the other hand reiterated the findings given in the lower adjudicating authority and the appellate authority's orders and opposes the appeal.