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1996 (5) TMI 267 - CEGAT, NEW DELHIExtract: .......44 prescribe the procedure for receiving the defective goods by the manufacturer for remade, refined, reconditioned as required etc. The appellant has not followed the procedure laid down under Rule 173H of the Central Excise Rules, 1944. Therefore, I do not find any infirmity in the order passed by the Collector (Appeals). The appeal is dismissed.
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