2000 (5) TMI 517

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..... t. [Order]. -  The authorities below have held that during the period from December, 1995 to April, 1996, the appellants removed 242 numbers of barrels without payment of duty of Rs. 18,588.29 and without producing the duty paying documents at the time of D-3 intimation under Rule 173H of Central Excise Rules, 1944, nor obtaining any relaxation from the proper authority under Rule 173H. Acc .....

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..... ned to the factory for reprocessing and the fact of duty paying character was also correlated in the said Annexure. As such, it is the appellants' contention that they should not be asked to pay the duty again at the time of clearance of the reprocessed goods on the technical violation of the provisions of Rule 173H for non-submission of duty paying documents. They also contended that their applic .....

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..... uty paying documents, for which the appellants have tendered a satisfactory explanation. As such, I set aside the impugned order and remand the matter to the Assistant Commissioner with direction to dispose of the appellant's application under the provisions of Rule 173H(2) and then to decide the matter afresh after taking into account in the light of the observations made by him. The appeal is th .....

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