https://www.taxtmi.com/caselaws?id=53025 Procedural delay in intimation of receipt of duty-paid goods did not defeat entitlement to Rule 173H where the goods remained physically available in the factory for departmental inspection, and the delay in re-issue of the reprocessed goods was treated as condonable. In the absence of any adverse material disproving the duty-paid character of the goods or showing that reprocessing had not taken place, mere delay could not justify denial of the statutory benefit. The appellant was therefore entitled to Rule 173H relief. en-us Tue, 29 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53025 Procedural delay in intimation of receipt of duty-paid goods did not defeat entitlement to Rule 173H where the goods remained physically available in the factory for departmental inspection, and the delay in re-issue of the reprocessed goods was treated as condonable. In the absence of any adverse material disproving the duty-paid character of the goods or showing that reprocessing had not taken place, mere delay could not justify denial of the statutory benefit. The appellant was therefore entitled to Rule 173H relief. Case-Laws Central Excise Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53025