1995 (5) TMI 125

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shnamurthy, JDR, for the Respondent. [Order]. - Though, this day, only stay application was listed for hearing, after hearing both the sides, I find that the issue falls within a short compass and hence I have decided to take up the appeal itself for disposal. 2. The appeal is against the Order-in-Appeal No. NK(555)1123/94 (596/94/239), dated 9-1-1995 passed by the Collector of Central Ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al gate passes which should be considered by the Assistant Collector. Thereafter, the Assistant Collector accepted these gate passes and he has also sanctioned the refund of the duty paid, pursuant to the original adjudication order confirming the demand. However, the matter did not stop there. The department seems to have had a doubt as to whether the refund sanctioned in respect of payment of du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Central Excises and Salt Act, 1944, if the duty payment under T.R. 6 challan has not been made under protest. This legal point has to be appreciated by the Tribunal. Viewed in the context of Section 11B, refund could be sanctioned, only if the claim is filed within a period of six months; otherwise the duty payment should have been made under protest. Here both the conditions are not satisfie....