2004 (10) TMI 404 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the Appellant, represented by Shri V.J. Sankaran, Advocate, against a duty demand of Rs. 4,71,751/-, interest, and penalties imposed for failure to follow procedure under Rule 173H of the Central Excise Rules. The Tribunal found that Rule 173H was not applicable as the duty paid materials were not returned to the factory, leading to the impugned order being set aside and the appeal being allowed.