https://www.taxtmi.com/caselaws?id=98160 Where a first-time manufacturer commences production and the declaration under Rule 173B is filed or amended within the prescribed 30-day period, the rule does not prohibit clearance of the goods manufactured in that interval. The text states that once production is permitted, goods so produced cannot be denied clearance merely because the declaration has not yet been filed or amended within time. On that reasoning, no contravention of Rule 173B was established and penalty for such clearances was unsustainable; the impugned penalty order was set aside with consequential relief. en-us Mon, 13 Mar 2000 00:00:00 +0530 Thu, 19 Jan 2012 14:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98160 Where a first-time manufacturer commences production and the declaration under Rule 173B is filed or amended within the prescribed 30-day period, the rule does not prohibit clearance of the goods manufactured in that interval. The text states that once production is permitted, goods so produced cannot be denied clearance merely because the declaration has not yet been filed or amended within time. On that reasoning, no contravention of Rule 173B was established and penalty for such clearances was unsustainable; the impugned penalty order was set aside with consequential relief. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98160