https://www.taxtmi.com/caselaws?id=116435 Returned duty-paid excisable goods can be cleared without duty only if the assessee complies with the return-and-clearance procedure under Rule 173H and obtains the permission and conditions required by the competent authority. Where no such prior permission is sought or obtained, and the assessee does not prove that the disputed clearances were lawfully made without payment of duty, the duty demand remains sustainable. Rule 51A was treated as pari materia, but it did not displace the need for compliance with Rule 173H. On the facts stated, the duty demand and penalty were upheld. en-us Thu, 07 Apr 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116435 Returned duty-paid excisable goods can be cleared without duty only if the assessee complies with the return-and-clearance procedure under Rule 173H and obtains the permission and conditions required by the competent authority. Where no such prior permission is sought or obtained, and the assessee does not prove that the disputed clearances were lawfully made without payment of duty, the duty demand remains sustainable. Rule 51A was treated as pari materia, but it did not displace the need for compliance with Rule 173H. On the facts stated, the duty demand and penalty were upheld. Case-Laws Central Excise Thu, 07 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116435