Substantial compliance under Rule 173L allowed refund where re-entry intimation gave full particulars within twenty-four hours.

Written intimation of re-entry of excisable goods can satisfy proviso (ii) to Rule 173L of the Central Excise Rules, 1944 even if it is sent by letter rather than in Form D.3, provided it is given within twenty-four hours and contains the particulars needed for verification against the duty-paying documents. The note states that the communication included the description of goods, lot number, weight, packages, challan number and gate pass number, so the rule's object was achieved in substance. On that basis, the refund claim was treated as admissible and allowed in favour of the assessee.

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Issues: Whether intimation of re-entry of excisable goods complied with proviso (ii) to Rule 173L of the Central Excise Rules, 1944 when the information was furnished within twenty-four hours by letter and not in the prescribed D. 3 form, and whether refund of duty was therefore admissible.

Analysis: The Rule required written intimation of re-entry in the proper form within twenty-four hours so that the proper officer could verify the particulars of the returned goods against the original duty-paying documents. The communication sent by the assessee contained the material particulars ordinarily required in the prescribed D. 3 form, including description of the goods, lot number, weight, packages, challan number, and gate pass number. Although the communication was not in the standard form, the purpose of the Rule was achieved because the necessary information had in fact been furnished within time.

Conclusion: The intimation was held to be sufficient compliance with proviso (ii) to Rule 173L of the Central Excise Rules, 1944, and the refund claim was allowed in favour of the assessee.

Ratio Decidendi: Where a procedural requirement is satisfied in substance and the object of the rule is achieved, non-use of the prescribed form will not defeat the claim.

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