TMI Blog2015 (11) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... urned goods were entered in the form of RG-23 as also rejected goods receipt register and stand properly accounted for. Revenue has not rebutted the finding of fact by Commissioner (Appeals), in which case it has to be held that non-filing of D-3 intimation cannot be adopted for denial of substantive benefits, otherwise available. As such, I find no infirmity in the impugned order of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory. The objection of the Revenue was that no intimation about receipt of such rejected goods was given in form D-3 and no separate records were maintained in terms of the provisions of Rule 16 of Central Excise Rules, 2002. 3. On appeal, Commissioner (Appeals) held in favour of the assessee by observing as under :- It is alleged by the Deptt. that the appellant has not followed the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted goods receipt registers and the dealers/distributors challans, transport documents and letter heads which is clear proof that the goods returned are properly accounted for and they have also maintained co-relation of invoices with return goods, thus the substantial condition of Rule 16 of the Central Excise Rules, 2002 has been complied by them. I find that the appellant has followed the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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