https://www.taxtmi.com/caselaws?id=116226 Rule 173G(2)(vii) allowed an assessee, after paying duty in the PLA, to cancel a gate pass and intimate the proper Central Excise officer by the next working day, with corresponding recredit of duty. Where the goods were returned to the factory and the gate passes were cancelled on the same date as the recredit, the demand could not be confirmed again on the same goods. The view that cancellation became impermissible merely because the goods had already left the factory was not supported by the rule, and the alternative procedure under Rule 51A/173H was not attracted on the facts stated. en-us Fri, 15 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 10:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116226 Rule 173G(2)(vii) allowed an assessee, after paying duty in the PLA, to cancel a gate pass and intimate the proper Central Excise officer by the next working day, with corresponding recredit of duty. Where the goods were returned to the factory and the gate passes were cancelled on the same date as the recredit, the demand could not be confirmed again on the same goods. The view that cancellation became impermissible merely because the goods had already left the factory was not supported by the rule, and the alternative procedure under Rule 51A/173H was not attracted on the facts stated. Case-Laws Central Excise Fri, 15 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116226