TaxTMI 
TaxTMI 
1996 (11) TMI 194
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....r boards etc. from ITC Ltd. for cutting, slitting and printing of the matter as specified by ITC and collected Rs. 10/- per 1000 slides made by them. They have also in turn supplied paper boards for conversion into slides to M/s. Vijai Industries Unit II M/s. Regency Printers, M/s. Rajhans Enterprises and received back for supply to M/s. ITC Bangalore. The case of the department is that Vijai Industries appeared to be liable to pay duty of Rs. 16,67,721.69 and SED of Rs. 82,843.99 for the period 1/88 to 3/90. This duty amount of Rs. 16,99,548 was paid by M/s. Vijaya Industries. Even before the proceedings started as per their letter dated 23-3-1990 (filed in page 101 of the paper book), the relevant portion of which is reproduced below, M/s....
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.... said duty amount in terms of their letter dated 23-3-1990 and they have no objection for this being appropriated towards duty in terms of the impugned order in respect of the three units. He contended that this amount was paid under protest pending the outcome of the appeals in respect of the very same goods which have been held to be dutiable in the hands of the three appellants. He also stated that the appellants will not press their refund claim for Rs. 13,28,503 which was filed before the final order and which is now pending in terms of the adjudication order passed as the benefit of Notification 175/86 has been allowed to the appellants by the lower authority in the case of Vijai Industries. He also stated that the only order which he....