https://www.taxtmi.com/caselaws?id=114533 Rule 173H of the Central Excise Rules, 1944 applies only when duty-paid goods re-enter the factory for remaking, refining, reconditioning or similar treatment under the prescribed procedure. On the admitted facts, the returned goods were received at the registered office and were not taken back into the factory, so the rule did not apply. As the duty demand and penalties were founded solely on alleged non-compliance with Rule 173H, the basis for both failed and the demand and penalties were set aside in favour of the assessee. en-us Mon, 11 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 14:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114533 Rule 173H of the Central Excise Rules, 1944 applies only when duty-paid goods re-enter the factory for remaking, refining, reconditioning or similar treatment under the prescribed procedure. On the admitted facts, the returned goods were received at the registered office and were not taken back into the factory, so the rule did not apply. As the duty demand and penalties were founded solely on alleged non-compliance with Rule 173H, the basis for both failed and the demand and penalties were set aside in favour of the assessee. Case-Laws Central Excise Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114533