https://www.taxtmi.com/caselaws?id=120238 Rule 173H relief for radiators brought back to factory for repair or rectification required the assessee to satisfactorily explain the returned goods and rebut the evidentiary inference from unexplained new serial numbers. The record did not provide a credible explanation for the serial-number discrepancy, and the lower authority's reliance on that discrepancy was not shown to be erroneous. On that basis, the benefit of Rule 173H was denied and the appeal failed. en-us Mon, 25 Jul 2005 00:00:00 +0530 Tue, 17 Jul 2012 17:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120238 Rule 173H relief for radiators brought back to factory for repair or rectification required the assessee to satisfactorily explain the returned goods and rebut the evidentiary inference from unexplained new serial numbers. The record did not provide a credible explanation for the serial-number discrepancy, and the lower authority's reliance on that discrepancy was not shown to be erroneous. On that basis, the benefit of Rule 173H was denied and the appeal failed. Case-Laws Central Excise Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120238