https://www.taxtmi.com/caselaws?id=2193 Rule 173H of the Central Excise Rules, 1944 allowed goods sent out for repairs or calibration to be returned within one year, and the Commissioner could extend that period on proper representation. The commentary notes that where a Mud Logging Unit was brought back after one year, the demand could not rest only on the delayed return if no finding of fresh manufacture was recorded. In that situation, and particularly where time-extension powers existed under the rule, the duty demand was described as not sustainable. en-us Mon, 04 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2193 Rule 173H of the Central Excise Rules, 1944 allowed goods sent out for repairs or calibration to be returned within one year, and the Commissioner could extend that period on proper representation. The commentary notes that where a Mud Logging Unit was brought back after one year, the demand could not rest only on the delayed return if no finding of fresh manufacture was recorded. In that situation, and particularly where time-extension powers existed under the rule, the duty demand was described as not sustainable. Case-Laws Central Excise Mon, 04 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2193