https://www.taxtmi.com/caselaws?id=83577 Duty cannot be levied a second time on goods already duty-paid and returned to the factory when no process amounting to manufacture is carried out. The failure to obtain prior permission under Rule 51A is only a procedural irregularity and does not, by itself, create liability for a fresh excise demand. Because the returned goods retained their identity and no new excisable goods came into existence, the second levy was unsustainable. Relief was therefore available despite non-compliance with the permission requirement, and the re-entry of the goods did not change their duty-paid character for excise purposes. en-us Tue, 06 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 12:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83577 Duty cannot be levied a second time on goods already duty-paid and returned to the factory when no process amounting to manufacture is carried out. The failure to obtain prior permission under Rule 51A is only a procedural irregularity and does not, by itself, create liability for a fresh excise demand. Because the returned goods retained their identity and no new excisable goods came into existence, the second levy was unsustainable. Relief was therefore available despite non-compliance with the permission requirement, and the re-entry of the goods did not change their duty-paid character for excise purposes. Case-Laws Central Excise Tue, 06 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83577