https://www.taxtmi.com/caselaws?id=111685 Duty-paid ice-cream returned by caterers for storage and hardening could be received and later cleared again without fresh duty where the assessee complied with the prescribed account records and declaration requirements. Rule 16(3) of the Central Excise Rules, 2002 permits receipt of duty-paid goods for re-making, reconditioning or other permitted purposes, subject to conditions specified by the Commissioner when compliance with sub-rules (1) and (2) is difficult. The existing trade notice for perishable ice-cream, which allowed return without a D3 declaration on weekly consolidated particulars, remained effective to the extent it was consistent with the rules. The duty demand was therefore not sustainable and was set aside. en-us Thu, 08 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111685 Duty-paid ice-cream returned by caterers for storage and hardening could be received and later cleared again without fresh duty where the assessee complied with the prescribed account records and declaration requirements. Rule 16(3) of the Central Excise Rules, 2002 permits receipt of duty-paid goods for re-making, reconditioning or other permitted purposes, subject to conditions specified by the Commissioner when compliance with sub-rules (1) and (2) is difficult. The existing trade notice for perishable ice-cream, which allowed return without a D3 declaration on weekly consolidated particulars, remained effective to the extent it was consistent with the rules. The duty demand was therefore not sustainable and was set aside. Case-Laws Central Excise Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111685