2001 (6) TMI 395

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....B.B. Sarkar, JDR, for the Respondent. [Order]. -  Appeal is taken up for disposal with consent of both sides after waiving deposit. 2. The appellant brought in various consignments of patent or proprietary medicaments manufactured by it for the purpose of rectification and return. After rectification, it cleared them under the provisions of Rule 173H. Notice was issued to it all....

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....red under an invoice that is returned by a dealer or other such consignee it would not be possible for the dealer to return the duty paying document for that part of the consignment. The Assistant Commissioner did not consider these submissions in the order that has been confirmed by the Commissioner (Appeals) and demanded the duty. 3. The contention raised by the Counsel for the appellant....