2007 (3) TMI 31

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..... the appellants in respect of the excisable goods, which they claimed was initially cleared by them but returned by their customers and again cleared after removing the defects. The lower authorities have observed that there is no provision under the Central Excise Rules, 2002 to receive back the defective goods and to clear the same again after rectification, without payment of duty. The Commissio .....

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..... y paid on the same. The said credit can be used subsequently at the time of clearance of the rectified goods. Admittedly, such procedure has not been followed by the appellants. There is no other provisions analogue to erstwhile Rule 173H or 173L in the new Central Excise Rules. As such, I agree that the appellant has no case on merits. 3. However, it is seen that the demands relates to the perio .....

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