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TMI Blog2001 (8) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... topadhyay, JDR, for the Respondent. [Order]. - The issue involved in all the three appeals is identical and as such is being disposed of by a common order. 2. The appellant is engaged in the manufacture of pre-recorded audio-cassettes falling under Sub-heading 8524.32 of the Central Excise Tariff. The dispute involved in the present appeal relates to the refund of duty in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) vide the impugned order. Hence the present appeal. 4. I have heard Shri S.K. Bagaria, ld. Advocate appearing for the appellant and Shri A.K. Chattopadhyay, ld. JDR for the Revenue. 5. The appellants' main contention is that the reasoning of the authorities below that the defective goods received back in their factory and subsequently cleared were not goods of the 'same cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE v. Kinariwalla RJK Indus. (iv) 1990 (50) E.L.T. 96 - Tata Tea Ltd. v. CCE (v) 1990 (50) E.L.T. 130 - Orissa Cement Ltd. v. CCE (vi) 2000 (116) E.L.T. 497 - CCE v. Kothari Products Pvt. Ltd. (vii) 1982 (10) E.L.T. 495 (G.O.I.) - Godfrey Phillips Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and as such they have to be held as belonging to the same class. This has been the ratio of the various decisions relied upon by the appellants. I may refer to one or two of the cases relied upon by the appellants. In the case of Dyestuff Indus. Ltd. referred supra the goods returned were dye intermediate and the goods reprocessed were dyes. Inasmuch as both the goods fell under the same Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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