2000 (1) TMI 380

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..... [Order]. In this appeal the question involved is whether Collector under Rule 173H can fix the time limit of six months. 2. The facts of the case are that the assessee is a manufacture of tractors and parts thereof. They have cleared three tractors under different gate passes in the month of February 1992, July 1992 and October 1992, on payment of duty. They were received back in the m .....

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..... n for extension of the above period. The Collector also held that Rule 173H(3) empowers the Collector to lay down conditions for duty free clearance under the said Rule. Hence the appeal by the assessee. 3. It is found by the reading of Rule 173H no condition of six months for removal of the goods has been mentioned, if that is the case. It is doubtful whether the department by means of Trade N .....

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