https://www.taxtmi.com/caselaws?id=97867 Rule 57S(8) permitted removal of moulds and dies without duty only with prior Commissioner permission and compliance with the prescribed terms, including return within the stipulated period. Where the assessee removed the goods on duty payment under Rule 57S(2), did not obtain prior permission, omitted material facts in the later application, and failed to receive the goods back within time, the statutory concession could not be extended. The cited precedent was distinguished because it depended on strict compliance with the relevant sub-rules. The refund claim was therefore not sustainable, and the benefit of Rule 57S(8) was unavailable. en-us Mon, 21 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 13:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97867 Rule 57S(8) permitted removal of moulds and dies without duty only with prior Commissioner permission and compliance with the prescribed terms, including return within the stipulated period. Where the assessee removed the goods on duty payment under Rule 57S(2), did not obtain prior permission, omitted material facts in the later application, and failed to receive the goods back within time, the statutory concession could not be extended. The cited precedent was distinguished because it depended on strict compliance with the relevant sub-rules. The refund claim was therefore not sustainable, and the benefit of Rule 57S(8) was unavailable. Case-Laws Central Excise Mon, 21 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97867