https://www.taxtmi.com/caselaws?id=95648 Pending relaxation under Rule 173H(2) had to be decided before confirming the excise duty demand, and the demand could not be sustained without first addressing that application. The duty-paid character of returned goods was also capable of being proved by collateral evidence even where duplicate duty-paying documents were not produced, so long as the explanation for non-production was credible. The duty demand was set aside and the matter was remanded for fresh consideration after disposal of the relaxation request and examination of the evidentiary basis for the returned goods. en-us Tue, 23 May 2000 00:00:00 +0530 Wed, 14 Dec 2011 10:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95648 Pending relaxation under Rule 173H(2) had to be decided before confirming the excise duty demand, and the demand could not be sustained without first addressing that application. The duty-paid character of returned goods was also capable of being proved by collateral evidence even where duplicate duty-paying documents were not produced, so long as the explanation for non-production was credible. The duty demand was set aside and the matter was remanded for fresh consideration after disposal of the relaxation request and examination of the evidentiary basis for the returned goods. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95648