https://www.taxtmi.com/caselaws?id=90013 Rule 173H of the Central Excise Rules, 1944 allowed duty-paid goods to be retained in, or brought into, a factory or warehouse subject to specified conditions, and permitted removal without duty where those conditions were met. The rule did not prescribe any six-month limit for removal of such goods, so a demand based on an assumed time restriction could not be sustained. Penalty founded on the same premise also failed. The impugned order was set aside and the appeal succeeded. en-us Mon, 08 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90013 Rule 173H of the Central Excise Rules, 1944 allowed duty-paid goods to be retained in, or brought into, a factory or warehouse subject to specified conditions, and permitted removal without duty where those conditions were met. The rule did not prescribe any six-month limit for removal of such goods, so a demand based on an assumed time restriction could not be sustained. Penalty founded on the same premise also failed. The impugned order was set aside and the appeal succeeded. Case-Laws Central Excise Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90013