G.A. Brahma Deva, Member (J)

1. This appeal is filed by the revenue against the Order-in-Appeal No. M/753/AHD/368/86 dated 24-7-1986 passed by the Collector of Central Excise (Appeals), Bombay.

2. Facts of the case, in brief, are that the respondents M/s. Maize Products Limited have received duty paid rejected goods from their customers as under :

(a) 404 bags of 'White Dextrine' originally cleared on payment of duty under G.P.I. Nos. 1134 and 1135 dt. 8-8-1981.

(b) 12 bags of 'White Dextrine' originally cleared on payment of duty under G.P.I. Nos. 1184 and 1185 dt. 13-8-1981.

(c) 20 bags of 'Mapropharm Starch' cleared on payment of duty under G.P.I. No. 2957 dt. 19-3-1982.

They, therefore, filed D-3 No. 21 dt. 12-12-1981, No. 26 dated 11-1-1982 and No. 3 dated 28-5-1982 under Rule 173-H and accounted for in Form V register. The above goods were further reprocessed as a result of which 'White Dextrine' had turned into 'Yellow Dextrine' and 'Mapropharm Starch' was rebagged after serving into 'Maize Starch Powder'. The reprocessed goods were then cleared without payment of duty as provided in Rule 173-H under cover of G.P.I. No. 454 dated 29-5-1982, No. 576 dated 14-7-1982, No.