https://www.taxtmi.com/caselaws?id=97220 Rule 173H of the Central Excise Rules, 1944 permits returned duty-paid excisable goods to be retained and cleared without fresh duty where they are not subjected to any process amounting to manufacture. The text states that duty is therefore not attracted merely because such goods are received back from a customer and cleared without reprocessing amounting to manufacture. It also notes that an appeal dismissed for failure to make full pre-deposit was not maintainable on a prima facie view, and the dismissal for want of deposit was set aside with remand for decision on merits without insisting on deposit. en-us Fri, 10 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 14:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97220 Rule 173H of the Central Excise Rules, 1944 permits returned duty-paid excisable goods to be retained and cleared without fresh duty where they are not subjected to any process amounting to manufacture. The text states that duty is therefore not attracted merely because such goods are received back from a customer and cleared without reprocessing amounting to manufacture. It also notes that an appeal dismissed for failure to make full pre-deposit was not maintainable on a prima facie view, and the dismissal for want of deposit was set aside with remand for decision on merits without insisting on deposit. Case-Laws Customs Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97220