Rule 173H benefit denied where unexplained new serial numbers on returned radiators were not satisfactorily explained.

Rule 173H relief for radiators brought back to factory for repair or rectification required the assessee to satisfactorily explain the returned goods and rebut the evidentiary inference from unexplained new serial numbers. The record did not provide a credible explanation for the serial-number discrepancy, and the lower authority's reliance on that discrepancy was not shown to be erroneous. On that basis, the benefit of Rule 173H was denied and the appeal failed.

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Issues: Whether the appellant was entitled to the benefit of Rule 173H of the Central Excise Rules, 1944 in respect of radiators brought back to the factory for repairs or rectification.

Analysis: The benefit under Rule 173H depended upon the assessee satisfactorily explaining the goods brought back into the factory and meeting the evidentiary burden arising from the lower authorities' finding that the radiators had been assigned unexplained new serial numbers. The record did not furnish a viable explanation to displace that finding, and the reliance placed by the lower authority on the serial-number discrepancy was not shown to be erroneous.

Conclusion: The appellant was not entitled to the benefit of Rule 173H, and the appeal failed.

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