2005 (7) TMI 586

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....ellant. Shri S.S. Bhagat, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellant was served with a Notice proposing to recover duty on goods (Gelatin Capsules) cleared by them after reprocessing during the period 1-3-1997 to 20-1-1998 on the grounds that no reprocessing under Rule 173H was conducted but it was a case of replaced goods cleared as the process alleg....

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....e also stated that new lot/blend numbers and serial number are allotted to repacked material.                 As per provision of Rule 173H an assessee may subject to such condition as may be prescribed by the Commissioner bring into his factory excisable goods accompanied by duty paid documents for being remade refined,....

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....s not denied by both sides. 2.2 That there is an ambiguity in rule 173H because what is permitted by sub rule (1) has been disallowed by sub-rule (2) was reckoned by the bench in the case of CC v. JG Glass Ltd. - 1988 (37) E.L.T. 248 (Tri-NRB). However, the Bench allowed the remelting of glass vials and recreating the same to be an activity covered by the rule. The rule itself does not pro....