1997 (1) TMI 300

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....or the Respondent. [Order]. -  This is an Appeal filed against the decision of the captioned order passed by the Commissioner (Appeals), Mumbai-I. 2. The appellants are a Limited Company engaged in the manufacture of Paints & Varnishes falling under Chapter 32 of the Schedule to the Central Excise Tariff Act, [1985]. They had taken Modvat credit of Rs. 24,336/- on the strength o....

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....9-1988. It should be mentioned here that the appellants reversed the credit of entry dated 12-9-1988 in RG 23A Part II with endorsement under protest. The question is whether this protest is a proper protest under the terms of Rule 233B of the Central Excise Rules, 1944. 3. Shri R.J. Parakh the ld. Counsel contends that the entire action of payment of the said sum of Rs. 24,336/- is on the....

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.... letter on 20-9-1988 with the captioned order. He says that reading of sub-rule (1) of Rule 233B shows that it should be protest can only be prospective in operation and cannot be retrospective in operation, inasmuch as the word used in the said sub-rule is "desirous" and the entire thrust of the sub-rule is always that the letter should precede the payment with the intention to make the payment u....

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....rvation made by the High Court was in the peculiar circumstances of that case inasmuch as provisions of Rule 233B was not there before the Court, as events have occurred before 11-5-1981 (date of enactment of Rule 233B). It has been rightly contend by Shri Puri the ld. SDR that Rule 233B has been enacted in the year 1988. Events in this case have happened in 1988. The facts of the case in Madras H....