2007 (6) TMI 89

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..... tially cleared to ONGC on hire basis on payment of duty back into their factory for repairs/calibration has been denied by the Commissioner (Appeals) on the ground that the goods were brought into the assessees factory after the period of one year from the date of their initial removal therefrom, which is the period prescribed for return into the factory as per the first proviso to Rule 173H of th .....

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..... E.L.T. 787 (Tri. Mumbai)] it has been held that duty demand is not sustainable when there is no fresh manufacture and penalty also cannot be sustained in the light of Board's order dated 21-9-1990 on the general relaxation of the time period prescribed under Rule 173H. In the present case the lower appellate authority has not held that the appellants manufactured a new Mud Logging Unit, but has on .....

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