1995 (1) TMI 175

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...., Consultant, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal by Revenue arises out of Order-in-Appeal No. 394-CE/DLH/91, dated 27-3-1991 of Collector (Appeals) New Delhi. 2. The appellant Revenue seeks relief on the ground that Collector (Appeals) has failed to appreciate that letter of protest was delivered to Supdt. and not to Asstt. Collector who in te....

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....1) E.L.T. 238 (Bom.). (3) In case of DCM Data Products v. CCE - reported in 1991 (66) E.L.T. 635 (Tribunal). 5. Heard both sides. The short question to be decided here is whether a letter of protest delivered to Supdt. is a valid document for paying duty as required. In case of Indian Pistons Ltd. (supra) the Hon'ble Supreme Court held that Rule 233B does not prescribe any particul....

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....payments, records etc. is a proper officer to receive letter of protest under Rule 233B of Central Excise Rules, 1944. In case of Andhra Cement Co. Ltd. v. CCE - reported in 1986 (26) E.L.T. 553 (Tribunal) it was held that letter of protest is a valid document for registering protest and non-endorsement of duty paid under protest on RT 12 return not an infirmity which bars the claim of refund. End....