TMI Blog2008 (1) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended by the excise authorities in the SCN proposing recovery of duty on freshly manufactured goods – revenue not proved that goods were subjected to fresh manufacture so challenge by revenue is not justified - E/1167/2007 and CO/234/2007 - A/208-209/2008-WZB/C-III/(SMB), - Dated:- 28-1-2008 - Ms. Jyoti Balasundaram, Vice-President Shri P.K. Katiyar, SDR, for the Appellant. Shri V.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated under the show cause notice, holding that such an averment was a bare averment not substantiated with reference to any technical material. Before the Commissioner (Appeals) the Revenue raised a fresh ground, namely, that the angles were subjected to fresh manufacture. After return from their original customers, they were sold to fresh customers and not returned to the same customers to whom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal and these are not grounds on which the show cause notice is based. 4. Since the Revenue has not discharged the burden of establishing that the goods, viz, angles, were subjected to fresh manufacture, the orders of the authorities below setting aside the demand and dropping the proceedings initialed in the show cause notice and for recovery of duty on such basis, are required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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