1995 (3) TMI 268

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....t. [Order]. - The appeal is by the Collector of Central Excise, Chandigarh against the order of the Collector of Central Excise (Appeals), Chandigarh. In her order, the Collector (Appeals) over-ruled the finding of the Assistant Collector of Central Excise, Patiala, that the respondent had not paid duty under protest for the period from 20-11-1980, and held that the duty had been paid under ....

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....f some of the procedural requirements specified in Rule 233B, there is no dispute that the letter of protest has to be filed. I cannot agree that it was the department's lapse in not advising the respondent to file a protest letter. Further, the Collector (Appeals) only goes on the assumption that gate passes etc. were suitably endorsed from 20-11-1980 onwards, and has not entered a specific findi....

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.... question of compliance with the procedure of the said Rule where the duty is paid "under protest" prior to this date does not arise as held by the Hon'ble CEGAT in a series of cases - Collector v. Ashok Manufacturing Co. - 1990 (48) E.L.T. 571, IDPL v. Collector - 1987 (27) E.L.T. 356 and National Leather Cloth Manufacturing Co. v. Collector - 1989 (44) E.L.T. 288. The Appellate Tribunal in th....