2005 (8) TMI 510

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..... rd Shri K.K. Sanyal, JDR for Appellant and Shri S.K. Roychaudhary, Advocate for Respondent. Mr. Sanyal submits that when the duty paid goods are returned back to factory under Rule 173H of Central Excise Rules, 1944, the assessee should file an intimation in form D-3 with the jurisdictional Supdt. of C. Ex. within 24 hours of such receipt. In present case the Respondent clearly returned goods on 3 .....

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..... ). But here the returned goods were covered by Rule 173H (2). He submits that the goods were returned back to factory under Rule 173H(2). Therefore, he submits that no permission of Commissioner was required. Therefore, he submits that the appeal may be dismissed. 3. In present case the goods were stolen while in transit and they were recovered by the police and subsequently released to the Resp .....

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..... to the Deptt. concerned and no permission was required under Rule 173H(2)(D). The circumstances mentioned under Rule 173H(2)(D) are illustration and the list is not exhaustive. The contention of ld. D.R. is not acceptable. Rule 173H(3) relates to other duty paid goods or part thereof not specified under sub-rule II to enter or to retain in a factory or in a warehouse. Therefore, the Rule 173H(3) .....

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