2004 (10) TMI 401

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. - This appeal is directed against a duty demand of about Rs. 3 lakhs and imposition of penalty of Rs. 50,000/- on the appellant. Duty demand is in respect of duty paid goods which had been received back by the appellant and cleared after reprocessing. The appellant has claimed the benefit under Rule 173H of the Central Excise Rules. The same has been rejected on the ground that the goo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uments. The appellant also filed copy of invoices which had been referred by the buyer. The contention of the learned Counsel for the appellant is that in these circumstances, the identity of the goods returned by the buyers and the duty paid on them remain established and that there was no case for demanding duty on them on account of their being reprocessed in the factory. 3. I have peruse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duty paying documents nor is it the case that the goods cannot be identified. The appellant had filed his copy of the duty paying invoice. Subsequently, buyer's copy was also filed. Thus, there is no dispute about the identify of the goods. In these circumstances, demand of duty on the ground of delay in filing the duty paying documents has no substance. Scheme of the Rule is that an assessee can .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X