{"id":188503,"date":"2004-03-09T00:00:00","date_gmt":"2004-03-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/s-b-j-van-compounders-pvt-ltd-vs-commissioner-of-central-excise-on-9-march-2004"},"modified":"2015-10-31T14:24:02","modified_gmt":"2015-10-31T08:54:02","slug":"s-b-j-van-compounders-pvt-ltd-vs-commissioner-of-central-excise-on-9-march-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/s-b-j-van-compounders-pvt-ltd-vs-commissioner-of-central-excise-on-9-march-2004","title":{"rendered":"S.B.J. Van Compounders Pvt. Ltd. vs Commissioner Of Central Excise on 9 March, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">S.B.J. Van Compounders Pvt. Ltd. vs Commissioner Of Central Excise on 9 March, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (180) ELT 113 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T S.S.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.S. Sekhon, Member (T) <\/p>\n<p>1. These appellants are an assessee under Central Excise Act 1944 &amp; they sent vide duty paid Invoice No. 76 dated 21.6.96 &amp; Invoice No. 82 dated 27.6.96, Thermo Plastic Rubber Footwear compound granules to a buyer, out of the aggregate quantity of 4,614.7 kg, a quantity of 1,250 &amp; 8572 kgs respectively were rejected &amp; returned. D-3 procedure was followed, goods reprocessed &amp; sent back vide invoices No. 382 dated 17.1.97 &amp; 29 dated 29.4.97 on payment of duty. The Assistant Commissioner sanctioned a refund of Rs. 38,459\/- by way of credit to RG23A Part II under Rule 173 L. Revenue filed an appeal to CCEC(Appeal) on the grounds<\/p>\n<p>i) Identity of goods subsequently cleared cannot be corrected.\n<\/p>\n<p>ii) Delay of reprocessing undertaken not provided in form V statements filed.\n<\/p>\n<p>The Ld. CCE(Appeal) allowed the department&#8217;s appeal on the grounds.\n<\/p>\n<p>i) Quantity cleared after reprocessing is much less than quantity initially cleared<\/p>\n<p>ii) Identity of goods subsequently cleared is not related with goods initially cleared.\n<\/p>\n<p>Subsequently the refund in E\/914 granted were recalled where supply was to another buyer.\n<\/p>\n<p>2. Hence this appeals which are taken for disposal by this order<\/p>\n<p>3. Heard both sides &amp; considered the issue &amp; it is found-\n<\/p>\n<p>a) CEGAT vide its order in the case of CCE v. Kopran Chemicals 1996 (88) ELT at 487 has held that details of processing not mentioned in form V would not by itself be a cause to deny the refund. Following the same, the ground taken by Revenue in appeal should not have been entertained by CCE(Appeals)<\/p>\n<p>b) CEGAT in the case of Santel India Ltd (1996(86) ELT 596 have held that identity of goods reprocessed &amp; cleared with those received back was not essential or a criterion to reject the refund. Following the same, &amp; nothing contrary relied by the CCE(Appeal) &amp; produced before me, it is to be held so long as goods are of the same class, which in this case, they are the refund cannot be impugned.\n<\/p>\n<p>c) Refund could be denied under Rule 173 L only on the grounds as mentioned under Rule 173 L (3) On the perusal of the same, none of the clauses therein are attracted &amp; the procedure prescribed has been followed. The order cannot be impugned.\n<\/p>\n<p>d) Commissioner&#8217;s order can not be upheld since he has not dealt with any of the case laws cited, while he was bound to follow.\n<\/p>\n<p>4. Hence these appeals are to be allowed.\n<\/p>\n<p>5. Ordered accordingly.\n<\/p>\n<p> (Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai S.B.J. Van Compounders Pvt. Ltd. vs Commissioner Of Central Excise on 9 March, 2004 Equivalent citations: 2005 (180) ELT 113 Tri Mumbai Bench: S T S.S. ORDER S.S. Sekhon, Member (T) 1. These appellants are an assessee under Central Excise Act 1944 &amp; they sent vide duty paid [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-188503","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S.B.J. Van Compounders Pvt. 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