https://www.taxtmi.com/caselaws?id=153974 Duty cannot be demanded on all goods received back for repair under Rule 173H unless the Department proves that each item was remanufactured and subject to further duty. The Commissioner was required to carry out the remand directions and independently examine the records, but instead repeated the earlier demand without addressing the assessee's D3 intimations, internal records, or duty already paid on goods where fresh components were used. The stricter record requirements of Rule 173L could not be imported into Rule 173H absent specific conditions or directions. The demand was therefore set aside except for the duty already admitted and paid, and interest, fine, and penalty were also set aside. en-us Wed, 16 Dec 2009 00:00:00 +0530 Thu, 12 Oct 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153974 Duty cannot be demanded on all goods received back for repair under Rule 173H unless the Department proves that each item was remanufactured and subject to further duty. The Commissioner was required to carry out the remand directions and independently examine the records, but instead repeated the earlier demand without addressing the assessee's D3 intimations, internal records, or duty already paid on goods where fresh components were used. The stricter record requirements of Rule 173L could not be imported into Rule 173H absent specific conditions or directions. The demand was therefore set aside except for the duty already admitted and paid, and interest, fine, and penalty were also set aside. Case-Laws Central Excise Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153974