https://www.taxtmi.com/caselaws?id=166835 Substantial compliance with the re-entry intimation requirement under Rule 173L was achieved where excisable goods were reported in writing within twenty-four hours, despite use of a letter rather than the prescribed D. 3 form. The letter contained the information needed to verify the returned goods against the original duty-paying documents, including their description, lot number, weight, packages, challan number and gate pass number. Since the rule's verification purpose was fulfilled, non-use of the standard form did not defeat eligibility for refund of duty. en-us Wed, 09 Nov 1983 00:00:00 +0530 Fri, 07 Nov 2014 16:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166835 Substantial compliance with the re-entry intimation requirement under Rule 173L was achieved where excisable goods were reported in writing within twenty-four hours, despite use of a letter rather than the prescribed D. 3 form. The letter contained the information needed to verify the returned goods against the original duty-paying documents, including their description, lot number, weight, packages, challan number and gate pass number. Since the rule's verification purpose was fulfilled, non-use of the standard form did not defeat eligibility for refund of duty. Case-Laws Central Excise Wed, 09 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166835