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2017 (12) TMI 1307 - AT - Central ExciseRemission of duty - Rule 21 of the CER, 2002 - defective PSC sleepers - Held that: - It is not the case of the Revenue that the appellants had removed the defective PSC sleepers in as it is condition out of the factory, without payment of Central Excise duty - since the appellants entered the entire manufacturing particulars in the RG-1 register, the demand cannot be fastened on the sole ground that the procedures laid down in Rule 21 of the Rules have not been followed by the appellants. Since, the defective PSC sleepers, in question, were not removed from the factory, and were sold as waste scrap on payment of appropriate duty, the duty demand confirmed in the impugned orders cannot be sustained for recovery. Appeal allowed - decided in favor of appellant.
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