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2008 (8) TMI 355 - AT - Central ExciseReturn of goods - Revenue proceeded against the appellants on the ground that when the goods were returned, the appellant did not follow the procedure prescribed in Rule 16 of the Central Excise Rules - the goods were returned to the factory only for proper re-packing. No other activity was undertaken. The appellant neither took Cenvat credit on the goods nor paid any duty or reverse the credit at the time of their reprocessing. - I find that in this case the goods had not been cleared to any other buyer. The goods were only returned from the appellants’ own depots. I agree with the learned Advocate’s point that there is no Revenue’s implication at all. In such circumstances, there is no justification for demanding any duty on this
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