1995 (9) TMI 182

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....cted to this, on the ground that the inputs were not covered by a proper declaration. The demand was raised for an amount of Rs. 20,326.78 by the Superintendent, while assessing the RT. 12 returns. When this demand was sought to be enforced, the respondents approached the Collector (Appeals), who held that since no appeal was filed against the assessment order and the appeal has been filed only against the letter written by the Superintendent seeking to enforce the demand, he rejected the appeal. When the matter came up before the Tribunal, the Tribunal (vide Order No. 170/90-WRB, dated 8-2-1990) held that the demand cannot be enforced against the respondents. It is a settled law that mere endorsement on the RT.12 returns without issue of s....

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....f show cause notice. This has not been done. Not satisfied with this demand, the respondents pursued the matter with the Collector (Appeals) and then with the Tribunal. The Tribunal found substance in their contention and allowed the appeal and set aside the demand. The amount paid pursuant to the demand would have to be given back as a consequential relief. It is needless to point out that for filing an appeal, it is subject to the condition of the pre-deposit of the duty or penalty amount. Hence, if the amount has been paid, it is done only to comply with the statutory requirement. In such a case, letter of protest is also not called for, since right from the beginning the demand is contested before all the authorities. 4. Now com....