https://www.taxtmi.com/caselaws?id=97139 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. en-us Mon, 25 Jun 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97139 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. Case-Laws Central Excise Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97139