2004 (9) TMI 522

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....itendra Malkan, Standing Counsel, for the Respondent. [Order per : B.J. Shethna, J. (Oral)]. - Heard learned counsel Mr. Dave for the petitioner and learned Standing Counsel, Mr. Malkan for the respondents. 2. The petitioners have challenged in this petition the impugned order dated 22-12-2003 (Annexure-F) passed by the revisional authority partly dismissing their revision application and pr....

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....the petitioner, it is clear that goods were cleared for home consumption by the petitioner on 31-12-1997 on payment of Central Excise duty of Rs. 1,30,000/- and the same were brought back for reconditioning under Rule 173H on 5-1-1998 and again the said goods were cleared to exhibition held at Mumbai on 19-11-1998 and again brought back on 16-12-1998 under Rule 173H. Under the circumstances, havin....