TATA CHEMICALS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE common issue is involved in all the appeals, therefore, are being taken up together.

(2.) BRIEF facts of the case are that the appellants are engaged in the manufacture of soda ash, sodium bi -carbonate and cement. Appellants were clearing their final product on payment of duty. In certain cases, the duty -paid final product, which became defective and was not accepted by the customers, was received back in the appellants' factory. Appellants, on receipt of defective goods, after intimating the Revenue Department, reprocessed the goods and, thereafter, cleared the same on payment of duty. Thereafter, appellants filed the refund claims under Rule 173L of Central Excise Rules in respect of the duty paid on these goods. The refund claims were rejected by the adjudicating authority. Appellants filed appeals and the Commissioner (Appeals), vide impugned order, rejected the appeals on the ground that the returned goods regarding which D -3 intimation was filed, were not verified and the appellants were not maintaining the proper record in respect of the returned goods i.e. Form V.

(3.) HEARD both sides.