Duty demand u/r 17H of Central Excise Rules merely for clearance after 6 months unsustainable

Atco Industries Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad)

CESTAT Ahmedabad held that as there was no manufacture of fresh goods there cannot be a duty demand under rule 173H of the Central Excise Rules, 1944 merely for reason of clearance after 6 months.

Facts-

The main issue involved in these Appeals is whether “Polycarbonate Containers” were received back by Appellant – Atco Industries Ltd, in terms of Rule 173H of the Ce

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