1991 (3) TMI 238

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....t. [Order]. -  By this application the Revenue has prayed for reference of points of law stated to be arising out of the order of the Tribunal No. 207/1988 dated 6-4-1988. 2. The issue that fell for consideration before the Tribunal was whether the respondent could be taken to have paid the duty under protest in terms of Rule 233B of the Central Excise Rules, even though they had not....

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....ench of the Tribunal in the case of Andhra Cement Company reported in 1986 (26) E.L.T. 533 which has been quoted in detail by the Collector (Appeals) in his order and which has also been followed by this Tribunal in subsequent cases, more recent of which is in the case of Collector of Central Excise, Madras v. Vega Foods (P) Ltd. in Appeal No. E/333/87 which was decided on 29-2-1988 in the Tribuna....

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.... the assessee had paid the duty without protest. He also pleaded that the Department had obtained the opinion of the Ministry of Law in another case on the same issue and they had also advised accordingly. 4. The learned Advocate for the respondent, Shri Ratna Ashokan pleaded that the Tribunal in the impugned order had only followed the ratios of the earlier decisions and the said decisions wer....