J.K. SYNTHETICS LTD. Vs. CCE

JUDGEMENT

(1.) THE appellant vide letter dated 28.6.2000 made a request to decide the appeal on merit.

(2.) Heard learned SDR.

(3.) BRIEF facts of the case are that on 6.10.1994, the factory premises of the appellant was visited by the Officers of the Central Excise Department and during the verification of the record, it was found that the appellant received certain quantity of goods as defected after one year from the clearance of the goods. The Rule 57H of the Central Excise Rules provides that a manufacturer can receive the duty paid goods in their factory within one year from their removal under the cover of original documents as defective goods for further processing. As the goods were received after one year and were cleared without payment of duty after re -processing, the duty was confirmed on the clearance of these goods. The appellant filed appeal and the same was rejected.