https://www.taxtmi.com/caselaws?id=116574 Duty-paid goods returned to the factory after theft in transit and release by the Magistrate were treated as covered by Rule 173H(2) of the Central Excise Rules, 1944. The goods were recovered by police, released against bank guarantee, received back on department intimation, and entered in the prescribed register. The listed circumstances in Rule 173H(2)(D) were treated as illustrative, so the return fell within sub-rule (2). Rule 173H(3) applied only to duty-paid goods outside sub-rule (2) and therefore no separate permission was required. The departmental appeal failed and the order in favour of the respondent was maintained. en-us Mon, 29 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 17:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116574 Duty-paid goods returned to the factory after theft in transit and release by the Magistrate were treated as covered by Rule 173H(2) of the Central Excise Rules, 1944. The goods were recovered by police, released against bank guarantee, received back on department intimation, and entered in the prescribed register. The listed circumstances in Rule 173H(2)(D) were treated as illustrative, so the return fell within sub-rule (2). Rule 173H(3) applied only to duty-paid goods outside sub-rule (2) and therefore no separate permission was required. The departmental appeal failed and the order in favour of the respondent was maintained. Case-Laws Central Excise Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116574