https://www.taxtmi.com/caselaws?id=266423 Returned goods that were remelted and lost their identity were treated as having been subsequently cleared on duty payment, so the excise demand and the consequential penalty under Section 11AC were held unsustainable, especially where the show cause notice was issued beyond the normal limitation period and the department already knew the material facts. However, use of fresh stock in place of the returned goods amounted to non-compliance with the prescribed reprocessing procedure, and the separate procedural penalty under Rule 173Q was sustained. en-us Thu, 18 Jun 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266423 Returned goods that were remelted and lost their identity were treated as having been subsequently cleared on duty payment, so the excise demand and the consequential penalty under Section 11AC were held unsustainable, especially where the show cause notice was issued beyond the normal limitation period and the department already knew the material facts. However, use of fresh stock in place of the returned goods amounted to non-compliance with the prescribed reprocessing procedure, and the separate procedural penalty under Rule 173Q was sustained. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266423