2001 (12) TMI 700

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..... dent. [Order]. The respondent to this appeal received six years after it first cleared them on payment of duty, a consignment of steel cabinets stated to be for repairs. The first proviso under sub-rule (2) of Rule 173H requires that these goods are brought into the factory for such purposes as specified in sub- rule within a period of one year from the date of their initial removal from .....

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..... er reprocessing. It is stated that the factory recommenced after the lock out ended in September 1993. A notice was issued to the respondent proposing recovery of duty on the goods. The Assistant Collector confirmed the proposal. The assessee appealed to the Commissioner (Appeals). That authority found that the failure to obtain extension was procedural lapse particularly attributed to the lock ou .....

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..... ject goods amounted to manufacture. The duty is not required to be paid once again. This is clear from sub-rule (4) of Rule 173H which provides that the goods retained in the factory may if not subjected to any process amounting to manufacturer, be removal from it without payment of duty. It is however not possible for me to say whether the goods in the present case were or not subjected to the pr .....

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