2005 (8) TMI 510

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.... Roychoudhary, Advocate, for the Respondent. [Order]. - Heard Shri K.K. Sanyal, JDR for Appellant and Shri S.K. Roychaudhary, Advocate for Respondent. Mr. Sanyal submits that when the duty paid goods are returned back to factory under Rule 173H of Central Excise Rules, 1944, the assessee should file an intimation in form D-3 with the jurisdictional Supdt. of C. Ex. within 24 hours of such re....

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.... permission from Chief Commissioner of Central Excise under Rule 173H(3). But here the returned goods were covered by Rule 173H (2). He submits that the goods were returned back to factory under Rule 173H(2). Therefore, he submits that no permission of Commissioner was required. Therefore, he submits that the appeal may be dismissed. 3. In present case the goods were stolen while in transi....

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....ntrol of Respondent. They were brought back to the factory under the intimation to the Deptt. concerned and no permission was required under Rule 173H(2)(D). The circumstances mentioned under Rule 173H(2)(D) are illustration and the list is not exhaustive. The contention of ld. D.R. is not acceptable. Rule 173H(3) relates to other duty paid goods or part thereof not specified under sub-rule II to ....