Relaxation of duty-paying documents under Rule 173H must be considered where returned goods can be identified by other evidence.

Rule 173H(2) allowed the Commissioner to relax the requirement of producing duty-paying documents where the identity of returned goods could be established by other evidence. The adjudicating authority did not consider the appellant's request for such relaxation, despite reliance on the manufacturer's invoice copy and batch details to show payment of duty. The matter could not be decided solely on the absence of the returned duty-paying document, so the impugned order was set aside and the appellant was to be heard before a fresh order was passed in accordance with law.

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Issues: Whether the requirement under Rule 173H(2) for production of duty-paying documents could be relaxed when the identity of the returned goods could be established by other evidence, and whether the request for such relaxation required consideration.

Analysis: The proviso to sub-rule (2) of Rule 173H empowered the Commissioner to relax the requirement of producing duty-paying documents, subject to conditions, if satisfied that the identity of the goods could be established by other evidence. The request for relaxation was not considered by the adjudicating authority, although the appellant claimed that payment of duty could be demonstrated from the manufacturer's copy of the invoice and batch details.

Conclusion: The request for relaxation had to be considered, and the matter could not be decided merely on the absence of the returned duty-paying document. The impugned order was set aside and the appellant was to be heard and then a fresh order passed in accordance with law.

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