Harish Chander, Member (J)

1. The Collector of Central Excise, Bhubaneswar, has filed an appeal being aggrieved from Order No. 199/OR/83 dated 6th July, 1983 passed by the Collector (Appeals), Central Excise, Calcutta.

2. Briefly, the facts of the case are that Orissa Cement Ltd., Rajgangpur, manufacturer of Refractory Bricks had supplied 2800 Nos. of Magnesite bricks along with other bricks falling under Tariff item No. 68 to M/s. Tamilnadu Steels, Arkonam on S.E. Railway under G.P. No. 3176 dated 27th. Nov. 80 on payment of central excise duty @ 8% on the invoice value. M/s. Tamilnadu Steels had rejected 2662 Nos. bricks out of above said supply of bricks and had returned to the consignor, M/s. Orissa Cement Ltd., Rajgangpur which was received in the factory on 11th Feb. 81 as per intimation under D-3 No. 1 dated 11th Feb. 81. The respondent, M/s. Orissa Cement Ltd., Rajgangpur had made a refund claim for Rs. 6,930.52 towards payment of duty already made by the respondent on the return of the rejected bricks. A show cause notice No. V(68)/18/324/81/7191-92 dated 16th Nov. 81 was issued by the Supdt. (Technical), Central Excise Customs, Rourkela on behalf of the Asstt. Collec