https://www.taxtmi.com/caselaws?id=114530 Rule 173H(2) of the Central Excise Rules permits return of duty-paid excisable goods for remaking or reprocessing on the basis of duty-paying documents, and its proviso allows relaxation where collateral evidence establishes identity of the goods. On the stated facts, the buyer returned the goods, the assessee promptly filed the D-3 declaration, produced its own invoice copy, and later furnished the buyer's copy as well. As identity and duty-paid character were established from the documents and surrounding evidence, a procedural delay in producing the buyer's copy did not justify denial of the rule benefit, and the resulting duty demand and penalty were not sustainable. en-us Fri, 08 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114530 Rule 173H(2) of the Central Excise Rules permits return of duty-paid excisable goods for remaking or reprocessing on the basis of duty-paying documents, and its proviso allows relaxation where collateral evidence establishes identity of the goods. On the stated facts, the buyer returned the goods, the assessee promptly filed the D-3 declaration, produced its own invoice copy, and later furnished the buyer's copy as well. As identity and duty-paid character were established from the documents and surrounding evidence, a procedural delay in producing the buyer's copy did not justify denial of the rule benefit, and the resulting duty demand and penalty were not sustainable. Case-Laws Central Excise Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114530