Protest payment of duty arises only from filing of the protest letter, even if Rule 233B compliance is incomplete.

Duty was treated as paid under protest only from the date the protest letter was filed, because the essential requirement was clear filing of a letter expressing the assessee's intention to protest. The record did not support a finding that the duty was under protest from 20-11-1980, and the protest letter was stated to have been delivered on 24-10-1981. Even if Rule 233B of the Central Excise Rules, 1944 was not fully complied with, payment could still be regarded as under protest from the date of filing of the protest letter. The order was modified to reflect that the protest commenced only on 24-10-1981.

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Issues: Whether duty could be treated as paid under protest from 20-11-1980 or only from the date on which the protest letter was filed, and whether compliance with Rule 233B of the Central Excise Rules, 1944 was necessary to sustain the claim of payment under protest.

Analysis: The essential requirement of the protest procedure was the filing of a letter signifying the assessee's intention to pay duty under protest. The record did not support the finding that duty was under protest from 20-11-1980, and the protest letter was stated to have been delivered on 24-10-1981. Even if the procedural requirements of Rule 233B were not fully followed, payment could be treated as under protest from the date the protest letter was filed.

Conclusion: Payment of duty under protest commenced only from 24-10-1981, and the order was modified accordingly.

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