TMI Blog1998 (5) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... elates to claim for refund of duty on goods which had been cleared by the appellant originally to M/s. Garlick Engineering which were returned by that customer. Appellant furnished D-3 intimation of the returned goods and carried out certain processes and thereafter despatched the re-made or re-manufactured goods to other customers. Refund of duty was claimed under the provisions of Rule 173L. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him in a similar Appeal No. E/1527/97 relating to the same appellant which had been disposed of earlier in the day. He stated that his submissions therein would hold good in the present case also. He pleaded that on the same basis, the present appeal may also be allowed. 4. Reiterating the arguments advanced by him in respect of other appeal of the present appellant, Shri Victor Thiagaraj, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-processed goods and the original goods was stated to be the high justifying the conclusion that these did not represent re-processed goods from out of returned goods. There was disagreement between the two sides as regards the extent of variation of the prices. It cannot be said that merely because there is variation in the price the re-processed goods could be taken to be unrelated to returne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for granting benefit under Rule 173L. Since, however, variation in the price as also the variation in the contents of the remade goods, being different from the returned goods and that too stated to be lesser than what was originally contained in the originally manufactured goods, the matter requires re-examination at the hands of the adjudicating authority. Accordingly, I set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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