1991 (1) TMI 290

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.... for the Respondents. [Order]. - All the three appeals are directed against the three orders passed by the Collector of Central Excise (Appeals) confirming the order of the Asstt. Collector rejecting a part of the claim for refund on the ground that there was a non-compliance of the requirement of Rule 233B of the Central Excise Rules. 2. As all the three appeals raise the same issue and ....

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.... copy of the Gate Pass I was not endorsed or that the endorsement was not made in invoice. Rule 233B lays down the procedure to be followed in cases the duty is paid under protest and among other requirements, insists upon making certain endorsement. Here, it is found that though all the other requirements have been complied with and the Department has not alleged that the breach of any other cond....