1999 (3) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m, JDR, for the Respondent. [Order]. -  The appellants filed this appeal against the order in appeal dated 11-11-1997 passed by the Commissioner of Central Excise (Appeals). The brief facts of the case are that a show cause notice was issued to the appellants stating therein that the appellants brought the duty paid goods in their own factory and they had not removed these goods within ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Heard Shri T.A. Arunachalam, learned JDR appearing on behalf of the Revenue who reiterated the finding of the lower authority. 3. Heard both sides. 4. The Commissioner (Appeals) in the impugned order held as under :- "The case has been examined. The appellants have cleared the goods under Rule 173H six months after their receipt in the factory without payment of duty and without taking pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... may, subject to such conditions as may be specified by the [Commissioner], retain in, or bring into, his factory or warehouse, excisable goods or parts thereof, accompanied by duty paying documents, if such goods or parts thereof, - (a) are required for use in the manufacture of other goods in the factory; or (b) are required in the factory for construction, repairs or for use in fittings o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e factory or warehouse or within the period of warranty or guarantee provided in respect of such goods by the manufacturer thereof, whichever is more : Provided further that the [Commissioner] may, on a representation being made to him in this regard, if he is of opinion that having regard to the circumstances of the case, it is necessary so to do, by order extend the period specified in the fi....