1986 (9) TMI 279

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....r : S. Kalyanam, Member (J)]. - Since the above appeals arise out of a common order of Collector of Central Excise (Appeals), Madras dated 6-3-1986, they are taken up together and disposed of by a common order. The appellants herein are manufacturers of bicycle chains, industrial and 2. automotive chains and have cleared them on payment of duty. The appellants took out refund applicatio....

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....uty by the Department on the same is against law and illegal, the appellants would be entitled to the refund of the same without being hampered by any bar of limitation. It was further urged that under the impugned order the appellants' plea has been negatived on the ground that even the duty paid under protest has been negatived on the ground that even the duty paid under protest was not in terms....

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....f the original authority has not been specifically assailed by the appellants in the appeal grounds. Assuming for the purpose of argument that the appellants paid the duty under general protest from January, 1981 that would not also in any way help the appellants because as and from 11-5-1981 Rule 233B came into force. Rule 233B clearly enjoins on the appellant the procedure to be followed where d....

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....al Excise Rules. Likewise, it is conceded fairly by Shri Ranganathan on behalf of the appellants that even the alleged protest for the period January, 1981 till 10th May, 1981 has not been specifically pleaded either before the original authority or the lower appellate authority or in the appeal before me. It is elementary law that a plea that has not been taken cannot be considered and apart from....