Rule 173H Limitation dispute remanded for factual findings on duty demand and applicable time period.

The article addresses whether a duty demand could stand where the process was treated as outside Rule 173H of the Central Excise Rules, 1944, and whether the applicable limitation was six months or five years if that rule was contravened. No final determination on the merits was made; the matter was remitted to the Tribunal to record the material facts needed to decide those questions.

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Issues: Whether the demand could be sustained where the process was held to fall outside Rule 173H of the Central Excise Rules, 1944, and whether limitation of 6 months or 5 years applied upon contravention of that rule.

Outcome: No final adjudication was made on the merits; the matter was sent back to the Tribunal for setting out the material facts necessary to decide the questions.

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