https://www.taxtmi.com/caselaws?id=119691 Colour picture tubes returned by television manufacturers for repair were claimed to fall under the repair procedure rather than be treated as clandestinely manufactured goods. The note states that contemporaneous records such as D-3 declarations, repair registers, sender invoices and despatch invoices were sufficient to show receipt for repair under Rule 173H. Because serial numbers were not available from the original clearance stage, serial number-wise correlation could not reasonably be insisted upon. In the absence of contrary evidence, clandestine manufacture was not presumed and the excise demand and confiscation were said to be unsustainable. en-us Thu, 18 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 15:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119691 Colour picture tubes returned by television manufacturers for repair were claimed to fall under the repair procedure rather than be treated as clandestinely manufactured goods. The note states that contemporaneous records such as D-3 declarations, repair registers, sender invoices and despatch invoices were sufficient to show receipt for repair under Rule 173H. Because serial numbers were not available from the original clearance stage, serial number-wise correlation could not reasonably be insisted upon. In the absence of contrary evidence, clandestine manufacture was not presumed and the excise demand and confiscation were said to be unsustainable. Case-Laws Central Excise Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119691