2000 (5) TMI 517

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.... J.M. Kennedy, JDR, for the Respondent. [Order]. -  The authorities below have held that during the period from December, 1995 to April, 1996, the appellants removed 242 numbers of barrels without payment of duty of Rs. 18,588.29 and without producing the duty paying documents at the time of D-3 intimation under Rule 173H of Central Excise Rules, 1944, nor obtaining any relaxation from ....

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....cates that the duty paid goods were returned to the factory for reprocessing and the fact of duty paying character was also correlated in the said Annexure. As such, it is the appellants' contention that they should not be asked to pay the duty again at the time of clearance of the reprocessed goods on the technical violation of the provisions of Rule 173H for non-submission of duty paying documen....