1999 (4) TMI 208

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..... e President]. - Briefly stated the facts of this case are as follows :- 2. The respondents herein are manufacturers, inter alia, of glass bottles which after entry into RG 1 are found to be off specification and are therefore, not purchased by their customers. The result is that the respondents herein have to remelt those glass bottles because of their non-marketability as having been disc .....

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..... room are not fit for marketing because of being off specifications; proper course for the respondents was to follow the procedure under Rule 49 of the Central Excise Rules. The Notification 52/86-C.E. is not applicable to the aforesaid facts and circumstances inasmuch as that Notification envisage use of glass and glassware for further manufacture of other glass and glassware falling under Heading .....

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..... ise a control over the activity of taking such discarded glass and glassware from the Bonded Store Room for the purpose of manufacturing other glass and glassware. Procedural control can be exercised by the Revenue in various many other ways. We do not find anything in the Notification with supports the view of the Revenue. Consequently, we reject the Appeal filed by the Revenue.
Case laws, De .....

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