https://www.taxtmi.com/caselaws?id=85870 Duty-free clearance of returned LPG cylinders under Rule 173H could not be denied merely because duty-payment documents did not accompany the cylinders or they were received after the stipulated period. The cylinders' duty-paid character was undisputed, D-3 declarations and records were maintained, and Rule 173H permits the Collector to relax its conditions. As there was no allegation or material showing that non-duty-paid cylinders were clandestinely cleared as duty-paid goods, rigid enforcement of these procedural conditions was unwarranted, particularly where relaxation had been granted in the same factual setting. en-us Thu, 21 Mar 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85870 Duty-free clearance of returned LPG cylinders under Rule 173H could not be denied merely because duty-payment documents did not accompany the cylinders or they were received after the stipulated period. The cylinders' duty-paid character was undisputed, D-3 declarations and records were maintained, and Rule 173H permits the Collector to relax its conditions. As there was no allegation or material showing that non-duty-paid cylinders were clandestinely cleared as duty-paid goods, rigid enforcement of these procedural conditions was unwarranted, particularly where relaxation had been granted in the same factual setting. Case-Laws Central Excise Thu, 21 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85870