2005 (4) TMI 462

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i G.N.V.B. Nair, JDR, for the Respondent. [Order]. -  The appellants had cleared three consignments on payment of duty and under cover of Central Excise gate passes. The goods were removed from the factory and had reached the godown of the transporter. When they were recalled by the appellants from the godown on the ground of dispute regarding sale price, the consignment note issued by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncellation of the gate passes was not in accordance with law, and the only route open to the appellant was to bring back the goods after obtaining permission under Rule 51A/173H. However, there is nothing in the above rule to support such a view. The rule provides that "Where the assessee after he has paid duty due on any goods in the PLA, finds itself necessary to cancel any gate pass, he shall s....