TMI Blog2003 (11) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this Appeal filed by M/s. Ashok Manufacturing Co. (P) Ltd. is whether duty of excise is payable by them on the duty paid machines received back and cleared after repair. 2. Shri B.L. Narsimhan, learned Advocate, submitted that the Appellants cleared one machine namely AMC CNC Turret Punch Press M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as clearance of the same machine. Learned Advocate, further, submitted that the return of the machine from their first customer is not in dispute; that as their second customer namely M/s. Fabionix, Bangalore had not specified certain features and accessories which the machine was having at the time of initial clearance, the Appellants had to remove certain components and features from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the customer should be returned to the same customer after being repaired or reconditioned; that, therefore, the finding of the Commissioner (Appeals) in the impugned Order, that the goods should have been sent to the original consignee is incorrect and unsustainable. 3. Countering the arguments Shri D.N. Choudhary, learned Senior Departmental Representative submitted that it is an admitted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been cleared without payment of duty. 5. We have considered the submissions of both the sides. It is not in dispute that AMC CNC Turret Punch Press Mode, Proteus 206 was removed on payment of duty by the Appellants on 7-3-95. This machine was cleared along with tools and accessories. The machine was received back in November, 1998 as it did not perform the desired function and the Appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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